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NY M84537





July 27, 2006

CLA-2-61:RR:NC:TA:N3:356 M84537

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1520; 6103.43.1550; 6105.20.2010; 6109.10.0012; 6110.30.3053

Ms. Len Mantaring
Innovative Fashion Group Corp.
1372 Broadway, Floor 12A
New York, NY 10018

RE: The tariff classification of men’s knit garments from Turkey.

Dear Ms. Mantaring:

In a letter dated June 16, 2006, you requested a tariff classification ruling. As requested, your samples will be returned.

Style FGS07 103 is a pair of men’s pants constructed from 100% polyester, finely knit jersey fabric. The garment features a two inch wide tunnel elastic waistband with an outside drawstring, a fly front opening with a metal snap closure, side seam pockets, and hemmed legs.

Style FGS07 513 is a pair of men’s shorts constructed from 100% polyester, finely knit jersey fabric. The garment features a two inch wide tunnel elastic waistband with an outside drawstring, a fly front opening with a one button closure, and hemmed legs.

Style FGS07 202 is a men’s pullover garment constructed from 100% polyester, finely knit jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The garment features a contrasting color rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom.

Style FGS07 209 is a men’s pullover garment constructed from 100% polyester, finely knit jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a rib knit crew neckline, oversized armholes, and a straight hemmed bottom.

Style FGS07 208 is a men’s shirt constructed from 100% polyester, finely knit jersey fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a rib knit Henley neckline, a partial front opening with two button closures, short sleeves with rib knit cuffs, and a straight hemmed bottom.

Although you state that the garments will have a sticker and hangtag identifying the garments as sleepwear, these garments are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107 HTSUS, which is limited to garments designed for wear only to bed for sleeping.

Consequently, the applicable subheading for Style FGS07 103 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: trousers men’s. The rate of duty is 28.2% ad valorem.

The applicable subheading for Style FGS07 513 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: shorts men’s. The rate of duty is 28.2% ad valorem

The applicable subheading for Style FGS07 208 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem.

The applicable subheading for Style FGS07 202 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other T-shirts: men’s. The rate of duty is 16.5% ad valorem.

The applicable subheading for Style FGS07 209 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), 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% ad valorem.

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

Styles FGS07 202, FGS07 208 and FGS07 209 fall within textile category designation 638. Styles FGS07 103 and FGS07 513 fall within textile category designation 647. 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

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