United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N009592 - NY N009642 > NY N009594

Previous Ruling Next Ruling
NY N009594





May 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3053

Mr. Jim Sparks
Faytex Corp.
185 Libbey Parkway
Weymouth, MA 02189

RE: The tariff classification of a men’s knit pullover garment from China.

Dear Mr. Sparks:

In your letter dated April 12, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style “Wilson Pullover Shirt” is a men’s pullover garment constructed from 86% polyester, 10% nylon, 4% spandex, patterned double knit fabric that measures 35 stitches per 2 centimeters counted in the horizontal direction. The garment features a crew neckline; short, hemmed sleeves; screen printing on the front panel; a large woven fabric label on the right sleeve; and a straight, hemmed bottom.

Although you suggest classification in HTSUS 6105 as a shirt or in HTSUS 6109 as a T-shirt, the garment does not have an opening (placket) at the neck as required for classification as a shirt nor the plain jersey or interlock fabric required for classification as a T-shirt. Consequently, the applicable subheading for Style “Wilson Pullover Shirt” 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 boy’s: other. 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/.

Style “Wilson Pullover Shirt” falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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,


Previous Ruling Next Ruling

See also: