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NY L81621




January 21, 2005

CLA-2-61:RR:NC:TA:N3:356 L81621

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6110.20.2065; 6505.90.8090; 6115.92.9000

Mr. Don Willis
Derek Donny & Dad, Inc.
P.O. Box 512
Belmont, CA 94002

RE: The tariff classification of men’s and boy’s garments from China.

Dear Mr. Willis:

In your letter, received by this office on December 27, 2004, you requested a tariff classification ruling. As requested, your samples will be returned.

The first sample, a “Men’s Cool Dry Polo Shirt,” is constructed from 100% polyester, finely knit mesh fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits and a tail.

The second sample, a “T-Shirt (crew style),” is a boy’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The garment has a wide, loose fitting body and features a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; a screen print on the center chest; and a straight, hemmed bottom.

The third sample, a “UV Hat,” is a cap that features a rear flap to protect the neck from sunburn. The cap is constructed of woven 65% polyester, 35% cotton fabric.

The fourth sample is an ankle length sock constructed of knit 85% cotton, 10% spandex, 5% nylon fabric.

The applicable subheading for the “polo shirt” will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men's. The rate of duty is 32% ad valorem.

The “crew neck T-shirt” is precluded from classification in heading 6109 because of the wide, loose fitting body and sleeves. Consequently the applicable subheading for the garment 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% ad valorem.

The applicable subheading for the “UV Hat” will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats or other Headgear Of man-made fibers: Other: Not in part of braid, Other: Other: Other. The rate of duty is 20 cents per kilogram plus 7% ad valorem.

The applicable subheading for the socks will be 6115.92.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Panty hose, tights, stockings, socks and other hosieryOther: Of cotton: Other: Other. The rate of duty is 13.5% ad valorem.

The polo shirt falls within textile category designation 638. The long sleeved pullover falls within textile category designation 338. The hat falls within textile category designation 659. The socks fall within textile category designation 332. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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