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NY L84951




June 15, 2005

CLA-2-61: RR:NC:TA:N3:356 L84951

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street
New York, N.Y. 10004

RE: The tariff classification of men’s and boys’ knit pullover garments from the United Arab Emirates.

Dear Ms. Cumins:

In your letter dated May 11, 2005, you requested a tariff classification ruling on behalf of Fashion Resources Corp. As requested, your samples will be returned.

Styles PJP (adults) and YJP (youth) “football practice jerseys” are men’s and boys’ pullover garments constructed from 100 percent polyester, openwork mesh knit fabric. The garments extend below the waist and feature a rib knit, crossover V-neckline; pieced interlock knit front and rear yokes; short, hemmed sleeves; and a straight, hemmed bottom.

Styles PJM (adults) and YJM (youth) “football game jerseys” are men’s and boys’ pullover garments constructed from 100 percent nylon, openwork mesh knit fabric. The garments extend below the waist and feature a rib knit, crossover V-neckline; front and rear yokes of two ply, openwork mesh knit fabric; short, hemmed sleeves; and a straight, hemmed bottom.

You state that the garments are oversized to fit over the shoulder pads worn while playing football. While the garments have dropped shoulders and large armholes to accommodate the shoulder pads worn underneath, the jerseys do not contain any padding for protection against injury from blows, collisions, or flying objects. Consequently, the football practice jerseys and the football game jerseys, Styles PJP, YJP, PJM, and YJM, are not considered sports equipment provided for in heading 9506, HTSUS.

You also suggested that consideration should be given to classification as sports clothing in 6114, HTSUS. Sports clothing must be specially designed to be worn in a particular sport and must also be the type of garment that would not ordinarily be worn at any other time. Even though the garment specifications are oversized to accommodate the shoulder pads, when the shoulder pads are not used, the jersey can easily be worn outside a football game or practice. Therefore, the garments are not considered sports clothing classifiable in heading 6114, HTSUS.

The applicable subheading for Styles PJP, YJP, PJM, and YJM will be 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.

Styles PJP, YJP, PJM, and YJM fall within textile category designation 638. 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 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division


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