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NY J82542




April 18, 2003

CLA-2-61:RR:NC:TA:N3:356 J82542

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. Matthew Clark
Schenkers Incorporated
600 Allied Way
El Segundo, CA 90245

RE: The tariff classification of men’s knit pullover garments from China.

Dear Mr. Clark:

In your letter dated March 25, 2003, you requested a tariff classification ruling on behalf of Performance Apparel Corporation. As requested, your samples will be returned.

Model HC2081 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric crew neckline; long, loose fitting, hemmed sleeves; a flocked logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Model HC2083 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric mock turtleneck; a partial front opening with a zippered closure; long, loose fitting sleeves with banded cuffs; a flocked logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Model HC2086 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric crew neckline; short, hemmed sleeves; pieced inserts on the shoulders and sleeves; a heat sealed logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Model HC3013 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric crew neckline; long, loose fitting hemmed sleeves; pieced inserts on the front and back panels and the sleeves; a flocked logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Model HC3015 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric mock turtleneck; a partial front opening with a zippered closure; long, loose fitting, hemmed sleeves; pieced fabric inserts on each sleeve; a flocked logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Model HC3017 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a loose fitting body and features a self-fabric crew neckline; short, hemmed sleeves; pieced inserts on the shoulders and sleeves; a flocked logo on the lower left front panel; and a straight, hemmed bottom with a curved tail.

Although you state that you believe the proper classification for all the garments is as thermal undershirts in subheading 6109.90.1047, your packaging states that the garments are multi-functional and can be worn by themselves in summer or layered in winter. As such, they are not considered underwear.

Consequently, the applicable subheading for Models HC2081, HC2083, HC2086, HC3013, HC3015, and HC3017 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 rate of duty will be 32.2 per cent ad valorem.

Models HC2081, HC2083, HC2086, HC3013, HC3015, and HC3017 fall within textile category designation 638. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski

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