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NY N015754




September 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6105.20.2010; 6110.30.3030

Ms. Angela Schaefer
Sanmar Corporation
P.O. Box 529
Preston, WA 98050

RE: The tariff classification of a men’s knit jacket, vest and shirt from Vietnam.

Dear Ms. Schaefer:

This letter replaces NY H86088 that was issued to you on December 19, 2001. In that letter, Styles JP77, JP78 and JP79 were classified as unisex garments in the provision for women’s wearing apparel. In a letter dated August 10, 2007, you stated that Styles JP77, JP78 and JP79 are made to men’s specifications and you provided catalog pages and size specification sheets indicating that the garments are men’s wear. The revised descriptions and correct classifications are shown below. As requested, your samples will be returned.

Style JP77 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment features a stand-up collar; a full front opening with a zipper closure; long sleeves with covered elastic at the cuffs; two pouch pockets below the waist with hook and loop closures; and a covered elastic waistband.

Style JP78 is a men’s shirt constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The outer surface of the fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The garment features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with covered elastic at the cuffs; and a straight, hemmed bottom with side slits.

Style JP79 is a men’s vest constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The vest features a self-fabric stand-up collar; oversized armholes finished with elasticized capping; a full front opening with a zipper closure; two zippered inset pockets below the waist; and elasticized capping at the bottom.

The applicable subheading for Style JP77 will be 6101.30.2010, 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 man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem.

The applicable subheading for Style JP78 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem.

The applicable subheading for Style JP79 will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: 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/.

Style JP77 falls within textile category designation 634. Style JP78 falls within textile category designation 638. Style JP79 falls within textile category designation 659. 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 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,

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