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NY K82557





February 19, 2004
CLA-2-61:RR:NC:TA:N3:356 K82557

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6110.30.3050

Mr. Crispin N. Flores
Crispin N. Flores, CHB
9103 S. Austin Drive
Pharr, TX 78577

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

Dear Mr. Flores:

In your letter dated January 16, 2004, you requested a tariff classification ruling on behalf of Robinson Manufacturing Company. As requested, your samples will be returned.

Style 1739 is a men’s pullover garment constructed from 79 percent polyester, 21 percent spandex, finely knit fabric that measures 42 stitches per two centimeters counted in the horizontal direction. The pullover features a mock turtle neck; short hemmed sleeves; screen printed logos on the left chest and on the back panel below the neckband; and a straight, hemmed bottom.

Style 1740 is a men’s pullover garment constructed from 79 percent polyester, 21 percent spandex, finely knit fabric that measures 42 stitches per two centimeters counted in the horizontal direction. The pullover is sleeveless and features a mock turtleneck; hemmed armholes; screen printed logos on the left chest and on the back panel below the neckband; and a straight, hemmed bottom.

Style 1741 is a men’s pullover garment constructed from 79 percent polyester, 21 percent spandex, finely knit fabric that measures 42 stitches per two centimeters counted in the horizontal direction. The pullover features a mock turtleneck; long, close fitting, hemmed sleeves; screen printed logos on the left chest and on the back panel below the neckband; and a straight, hemmed bottom.

Style 1746 is a men’s long leg brief constructed from 79 percent polyester, 21 percent spandex, finely knit fabric. The briefs feature an exposed, elasticized waistband and hemmed leg openings.

You state that you believe the appropriate classification for Styles 1739, 1740, and 1741 is as T-shirts in HTS 6109.90.1049. Styles 1739, 1740 and 1741 have features, such as a lack of sleeves, long, close fitting sleeves, or a mock turtleneck that preclude classification as a T-shirt.

Consequently, the applicable subheading for Styles 1739, 1740 and 1741 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 per cent ad valorem.

The applicable subheading for Style 1746 will be 6107.12.0010, Harmonized Tariff Schedule of the United States, (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: men’s. The rate of duty will be 14.9 per cent ad valorem.

Style 1746 falls within textile category designation 652. Styles 1739, 1740 and 1741 fall within textile category designation 638. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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
Director,
National Commodity

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