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NY K81110




December 11, 2003
CLA-2-61:RR:NC:TA:N3:356 K81110

CATEGORY: CLASSIFICATION

TARIFF NO. 6110.30.3050

Mr. Russell J. Klein
Pompea USA
56 Brookview Drive
Woodcliff Lake, NJ 07677

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

Dear Mr. Klein:

In your letter dated November 5, 2003, you requested a tariff classification ruling on behalf of Pompea S.p.A. As requested, your samples will be returned.

Style codes 89 540018 (navy) and 89 540004 (black) are men’s pullover garments constructed from 95 percent nylon, 5 percent spandex, finely knit ribbed fabric. The garments feature a high V-shaped neckline finished with self-fabric capping, short, hemmed sleeves; and a straight, hemmed bottom.

You state that you believe the appropriate classification for Style codes 89 540018 and 89 540004 is in HTS 6107.92.0040. This tariff number is for robes and other sleepwear. Because the garments are of ribbed fabric, they are not considered T-shirts.

Consequently, the applicable subheading for Style codes 89 540018 and 89 540004 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. Effective January 1, 2004, the duty rate will be 32 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 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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