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NY N016464




September 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Jenny Helm
Gear for Sports, Inc.
9700 Commerce Parkway
Lenexa, KS 66219

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

Dear Ms. Helm:

In your letter dated August 24, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style G2344 is a 100% cotton, reverse jersey knit garment. The fabric is constructed with slub yarns and measures 28 stitches per two centimeters counted in the horizontal direction. Style G2344 is cut and sewn and features a rib knit crew neckline; short sleeves with reverse hems; angled side seams; heavy twill tape covering the rear neckline; and a straight bottom with a reverse hem.

Although you refer to the garment as a unisex T-shirt, Style G2344 is made to men’s specifications and is considered men’s wear. The garment is also precluded from classification as a T-shirt because of the conspicuous non-T-shirt styling and fabric. Consequently, the applicable subheading for Style G2344 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: other: men's or boys'. 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 G2344 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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

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