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NY K89635




October 18, 2004
CLA-2-61:RR:NC:TA:N3:356 K89635

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1550; 6103.43.1570; 6110.30.3050; 6115.93.9020

Mr. Massimo Dente inaria Soccer Inc.
14 Brisbane Road, Suite B
Toronto, Ontario
Canada M3J 2J8

RE: The tariff classification of men’s and boys’ knit garments and socks from China and Taiwan.

Dear Mr. Dente:

In your letter dated September 23, 2004, you requested a tariff classification ruling.

The soccer jersey, Style 1075, is a pullover garment constructed from 100 percent polyester, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style 1075 has a partial rib knit, round neckline; short, raglan sleeves with partial rib knit cuffs; pieced inserts on the shoulders and on the front and rear panels; an embroidered logo on the right chest; and a straight bottom finished with contrasting capping. The garment will be imported in men’s and boys’ sizes.

The soccer shorts, Style 2133, is a pair of shorts constructed from 100 percent polyester, finely knit fabric. The shorts have a tunnel elastic waistband with an inside drawstring; an embroidered logo on the left leg; and hemmed leg openings. The shorts will be imported in men’s and boys’ sizes.

The soccer socks, Style 0525, are men’s and boys’ socks. The fiber content for the black sample is 90 percent nylon, 10 percent latex. The fiber content for the white sample is 80 percent polyester, 10 percent spandex, 5 percent elastane, and 5 percent cotton.

The applicable subheading for the men’s and boys’ soccer jersey, Style1075, 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 is 32 per cent ad valorem.

The applicable subheading for the men’s soccer shorts, Style 2133, will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: men’s. The rate of duty is 28.2 percent ad valorem.

The applicable subheading for the boys’ soccer shorts, Style 2133, will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: boys’: other. The rate of duty is 28.2 percent ad valorem.

The applicable subheading for the men’s and boys’ socks, Style 0525, will be 6115.93.9020, Harmonized Tariff Schedule of the United States, (HTS), which provides for: pantyhose, tights, stockings, socks and other hosiery, knitted or crocheted: other: of synthetic fibers: other: other. The rate of duty is 14.6 per cent ad valorem.

Style 1075 falls within textile category designation 638. Style 2133 falls within textile category designation 647. Based upon international textile trade agreements, products of China and Taiwan 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 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 Specialist Division


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