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NY K89926




November 1, 2004

CLA-2-61:RR:NC:TA:N3:356 K89926

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065; 6110.30.3050

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of men’s and boys’ knit garments from Brazil, El Salvador, and Peru.

Dear Mr. Hoffacker:

In your letter dated October 6, 2004, you requested a tariff classification ruling on behalf of Alpha Shirt Company. As requested, your samples will be returned.

Style KA240, in sizes 2-8, is a boys’ pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style KA240 features a rib knit crew neckline; short, hemmed, raglan sleeves; pieced rib knit inserts at the shoulders; and a straight, hemmed bottom.

Style KA245, in sizes 2-8, is a boys’ pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style KA245 features a rib knit crew neckline; pieced front and back yokes; short, hemmed sleeves; mesh fabric inserts at the armholes; and a straight, hemmed bottom.

Style HY117 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style HY117 features a rib knit crew neckline; a pieced front yoke; short sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits.

Style GR155 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style GR155 features a rib knit crew neckline; short hemmed sleeves; rib knit inserts at the armholes; and a straight, hemmed bottom.

Style HY127 is a men’s pullover garment that has a rib knit crew neckline; long, hemmed, loose fitting raglan sleeves; and a straight bottom finished with overlock stitching. The garment is constructed from two different jersey knit fabrics. The front and back panels are constructed from 50 percent cotton, 50 percent polyester, finely knit fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The raglan sleeves are constructed from 100 percent cotton, finely knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Neither fabric comprises over 60 percent of the visible surface area of the garment. Following General Rule of Interpretation 3 (b), the essential character of this garment is imparted by the front and back panels.

At the time of entry, Customs may verify the actual fiber content of Style HY127. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.

The applicable subheading for Styles KA240, KA245, HY117, and GR155 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty is 16.5 percent ad valorem.

The applicable subheading for Style HY127 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: men's or boys'. The rate of duty is 32 percent ad valorem.

Styles KA240, KA245, HY117, and GR155 fall within textile category designation 338. Style HY127 falls within textile category designation 638. Based upon international textile trade agreements, products of Brazil are subject to quota restraints and visa requirements; products of Peru are subject to visa requirements; products of El Salvador are not presently subject to quota restraints or visa requirements.

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

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