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 N013488 - NY N013547 > NY N013527

Previous Ruling Next Ruling
NY N013527





July 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6110.20.2069

Ms. Amy Bloom
Life is good, Inc.
283 Newbury Street
Boston, MA 02115

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

Dear Ms. Bloom:

In your letter dated June 6, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style M1039 is a men’s jacket constructed from 100% cotton, French terry knit fabric. Style M1039 features a rib knit stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; rib knit side panels; two zippered pockets below the waist; rib knit overlays on the sleeves; a large appliqué on the left chest; and a rib knit bottom.

Style M1021 is a men’s pullover garment constructed from 100% cotton, French terry knit fabric that measures 19 stitches per two centimeters counted in the horizontal direction. Style M1021 is cut and sewn and features a self-fabric hood with a drawstring; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; rib knit side panels; a single pouch pocket below the waist; a large appliqué on the center chest; and a rib knit bottom.

The applicable subheading for Style M1039 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% ad valorem.

The applicable subheading for Style M1021 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% 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 M1039 falls within textile category designation 334. Style M1021 falls within textile category designation 338. 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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: