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NY K88175




August 30, 2004
CLA-2-61:RR:NC:TA:359 K88175

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010, 6110.30.3055, 6204.63.3532; 6205.30.2070

Ms. Elizabeth A. Burns
The North Face, Inc.
N850 County Hwy. CB
Appleton, WI 54914

RE: The tariff classification of a woman’s cardigan, two men’s shirts, women’s shorts, and a woman’s pullover from various countries

Dear Ms. Burns:

In your letter dated July 29, 2004, you requested a classification ruling. As requested, your samples are being returned to you.

Style ALG3 is a woman’s cardigan constructed from 88% polyester, 12% elastane knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a mock collar, long sleeves with banded cuffs, a full front zippered opening, zippered front pockets, and a banded bottom that does not provide tightening at the waist. The country of origin is Hong Kong.

Style A406 is a men’s shirt constructed from a three layer laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a waterproof, breathable membrane, and an inner layer of 100% polyester, brushed tricot fabric. The knit fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. Style A406 has a self-fabric stand up collar, a partial front opening with a zipper closure, long, hemmed sleeves, underarm gussets, fleece inserts at the cuffs, and a hemmed bottom with a curved tail. The country of origin is Canada.

Style ABC1 is a women’s printed short made of 100% nylon woven fabric. The garment features an interior liner made of 100% polyester knit mesh fabric, two side pockets with mesh pocket fabric, an elasticized waistband and a textile belt threaded through the waistband with a plastic buckle to fasten the belt. In a telephone conversation, you stated that the shorts are intended for use in water-based activities. The country of origin is Bangladesh.

Style AB81 is a woman’s pullover constructed from 100% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a hood, long hemmed sleeves, a partial front zippered opening at the neck, and a hemmed bottom. The country of origin is Jordan.

Style AAR6 is a man’s pullover shirt constructed from 90% polyester, 10% elastane woven fabric. The garment features a partial front opening with a zipper closure, long, hemmed sleeves, a mock collar and a straight hemmed bottom. The country of origin is Bangladesh.

Because the garment lacks a tightening at the waist, the applicable subheading for style ALG3 will be 6110.30.3055, 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: other: women’s. The duty rate will be 32% ad valorem.

Because the laminated membrane in the middle layer is not visible to the naked eye, the applicable subheading for Style A406 will be 6105.20.2010, HTS, which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men's. The rate of duty will be 32% ad valorem.

The applicable subheading for style ABC1 will be 6204.63.3532, HTS, which provides for Women’s or girls’ trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other. Other: Shorts: Women’s. The rate of duty will be 28.6% ad valorem.

The applicable subheading for style AB81 will be 6110.30.3055, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem.

Because the garment has an opening at the neck that closes and sleeves, the applicable subheading for style AAR6 will be 6205.30.2070, HTS, which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: other: men’s. The duty rate will be 29.1¢/kg + 25.9% ad valorem.

Style ALG3 falls within textile category designation 639. Based upon international textile trade agreements, from Hong Kong, it is subject to quota and requires a visa.

Style A406 falls within textile category designation 638. Based upon international textile trade agreements from, Canada, it is not subject to quota and does not require a visa.

Style ABC1 falls within textile designation 648. Based upon international textile trade agreements, from Bangladesh, it subject to quota and requires a visa.

Style AB81 falls within textile category designation 639. Based upon international textile trade agreements, from Jordan, is not subject to quota and does not require a visa.

Style AAR6 falls within textile category designation 640. Based upon international textile trade agreements, from Bangladesh, is subject to quota and requires a visa.

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 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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