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NY J82360




April 8, 2003

CLA-2-61:RR:NC:TA:354 J82360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0020; 6110.30.3050

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of men’s garments from France.

Dear Ms. Pitts:

In your letter dated March 18, 2003, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Two samples were provided for review. Style 5671F is a men’s long sleeve pullover constructed of a 100% polyester double knit fabric. The garment features a crew neckline, doubled fabric sleeve cuffs, a hemmed bottom, a “Polartec” woven label sewn at the lower right side seam, and a heat sealed “Aigle Actimum” logo at the upper left arm.

Style 5672E is a men’s long underpant constructed of a 100% polyester double knit fabric. The garment features four panel construction with overlock stitching at the panel seams, a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide, a heat sealed “Aigle Actimum” logo below the left side waistband, and doubled fabric ankle cuffs.

The applicable subheading for style 5671F will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The duty rate will be 32.2 percent ad valorem.

The applicable subheading for style 5672E will be 6107.12.0020, HTS, which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers . . . boy’s. The duty rate will be 15 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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