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NY N024858




April 11, 2008

CLA-2-61:OT:RR:NC:WA:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6109.10.0060; 6110.20.2069; 6110.30.3053

Mr. Larry Colon
Inter-World Customs Broker, Inc.
P.O. Box 9066280
San Juan,
Puerto Rico 00906-6280

RE: The tariff classification of men’s and women’s knit garments from China.

Dear Mr. Colon:

In your letter dated March 10, 2008, you requested a tariff classification ruling on behalf of Morris Rothenberg & Sons, Inc.

Sample 1, Style MAJ7L1-YKP, is a woman’s tank top constructed from 95 percent cotton and 5 percent spandex knit fabric. The sleeveless garment features a racer back style with a U-shaped neckline in front, a satin appliqué with rhinestone on the left front panel, three screen printed logos, shoulder straps that are less than two inches wide, and a hemmed bottom. The tank top extends below the waist.

Sample 2, Style MAJ777MET-DEL, is a men’s shirt constructed from 100% polyester, knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The garment has a baseball neckline; a full front opening with five button closures; short, hemmed sleeves; overlaid narrow fabric strips at the placket, the neckline, and the sleeve cuffs; large appliqués on the front and back panels and on each sleeve; a woven fabric label on the lower left front panel; a flocked heat seal at the rear neckline; and a curved, hemmed bottom.

Sample 3, Style MAJ7D6-CAR, is a men’s pullover garment constructed from 100% polyester, finely knit interlock fabric that measures 40 stitches per 2 centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; long, loose fitting, raglan sleeves; large heat seals on the left chest and on the back panel near the neckband; a reflective heat seal on the left sleeve; and a straight, hemmed bottom.

Sample 4, Style MAJ701-CUB, is a men’s pullover garment constructed from 60% cotton, 40% polyester, finely knit jersey fabric that measures 26 stitches per 2 centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed, raglan sleeves; an embroidered cut-out on the left chest; a screen printed logo on the upper back panel; a heat seal logo on each sleeve; and a straight, hemmed bottom. The embroidered cut-out design is a conspicuous non-T-shirt feature.

The applicable subheading for Sample 1, Style MAJ7L1-YKP, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate is 16.5% ad valorem.

The applicable subheading for Sample 2, Style MAJ777MET-DEL, 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 duty rate is 32% ad valorem.

The applicable subheading for Sample 3, Style MAJ7D6-CAR, 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 duty rate is 32% ad valorem.

The applicable subheading for Sample 4, Style MAJ701-CUB, 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 boy’s: 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/.

Sample 1, Style MAJ7L1-YKP, falls within textile category designation 339. Sample 2, Style MAJ777MET-DEL, and Sample 3, Style MAJ7D6-CAR, fall within textile category designation 638. Sample 4, Style MAJ701-CUB, 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,

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