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NY L88930





December 21, 2005

CLA-2-61:RR:NC:TA:354 L88930

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6109.90.1047; 6210.40.5020

Ms. Linda M. Rasco
Metro Customs Brokers Inc.
40 Miromar Drive, Suite 12
Champlain, New York 12919

RE: The tariff classification of garments from Canada or China.

Dear Ms. Rasco:

In your letter dated November 28, 2005, you requested a classification ruling on behalf of ARC’TERYX. The provided jacket sample is being returned as per your request. The undershirt and underpant samples are being retained for our office files.

Style Rho LT Model 1305 PSID 7831 is a men’s form fitted long sleeve thermal undershirt constructed of a 90% polyester 10% spandex knitted fabric with flatlock stitching at the seams and at the hemmed sleeves and bottom. The garment features a partially zippered front opening at the “T-neck” collar, a curved rear tail bottom, and gusseted underarms. Located at the upper left chest area is one flat small zippered pocket with heat sealed edges. The undershirt has a companion underpant designated as Style Rho LT Model 1291 PSID 7832. The form fitted underpant is constructed of three panels that include two side panels and an inner leg panel with flatlock stitched seams. The side panels extend from the waistband to the hemmed leg bottoms. The inner leg panel extends continuously from below one knee to below the other knee. The side panels are joined vertically at the center of the front and rear waistband extending down to the inner leg. The underpant also features a fabric covered heavily elasticized waistband measuring approximately 1-1/4 inches wide. Located at the upper right leg is one flat small zippered pocket with heat sealed edges. Both items are advertised as thermal under layer garments providing insulation and wicking properties.

Men’s thermal undershirts are eo nomine provided for under 6109.90.1047, HTS. Therefore, your suggestion classification under 6109.90.1047, HTS, for Style Rho LT Model 1305 PSID 7831 is not applicable.

The Style Sigma LT Model 3913 PSID 7833 men’s jacket has a full front opening with a zipper closure that extends to the top of the collar, on-seam zippered pockets at the waist, a drawstring tightening through the bottom hem, long sleeves with an adjustment tab. The shell is predominantly made from a three-layer laminated fabric. The outer layer is a woven 92% nylon/8% spandex fabric, the middle layer is a Goretex film and the inner layer is a lightly brushed knit fabric. The Goretex film is visible through the inner knit fabric. The jacket’s side panels consist of a 100% nylon woven outer fabric bonded to a knit pile inner fabric. These panels are approximately 8.5 inches wide at the waist, tapering to approximately seven inches wide under the arm. Their purpose is stated to be to allow greater ventilation during exertion.

You asked whether these inserts of knit pile laminated construction would preclude this jacket from classification in HTS subheading 6210.40.5020. Examination of the sample indicates that the main body portions and sleeves consist of fabric that qualifies for HTS 6210.40.5020, and that the garment is made up of this fabric.

The applicable subheading for Style Rho LT Model 1305 PSID 7831 will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers . . . Men's or boys': Thermal undershirts. The duty rate will be 32 percent ad valorem.

The applicable subheading for Style Rho LT Model 1291 PSID 7832 will be 6107.12.0010, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . . Men's. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for Style Sigma LT Model 3913 PSID 7833 will be 6210.40.5020, HTS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other . . . Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles Rho LT Model 1305 PSID7831 and Rho LT Model 1291 PSID 7832 fall within textile category designation 652. Style Sigma LT Model 3913 PSID 7833 falls within textile category designation 634. 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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