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NY N026278




April 23, 2008

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069; 6103.42.1070; 6103.42.1040; 6109.10.0027

Ms. Corrie Sorin
Life Is Good
283 Newbury Street
Boston, MA 02115

RE: The tariff classification of boy’s and men’s garments from China and Macau.

Dear Ms. Sorin:

In your letter dated April 14, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style #B4019 is a boys’ pullover constructed from 100% cotton, knit jersey fabric that weighs more than 200 grams per square meter and features a rib knit crew neckline; short sleeves with rib knit cuffs; a screen print design on the center chest; and a straight, hemmed bottom.

Style #B4018 is a boy’s short constructed of 100% knit cotton fabric. The shorts feature an elasticized waist, a short front fly opening with a one button closure and hemmed bottoms.

Style #B4016 is a boy’s lounge pant constructed of 100% knit cotton fabric. The pant features an enclosed elasticized waist, a short placket front fly opening with a one button closure and hemmed bottoms.

Style #M4019 is a men’s “Ringer Tee” that is similar to a T-shirt. Style M4019 is constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter and features a rib knit crew neckline; short sleeves with rib knit capping on the cuffs; a screen print design on the center chest; and a straight, hemmed bottom.

The applicable subheading for Style #B4019 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: men’s or boys’: other. The duty rate is 16.5% ad valorem.

The applicable subheading for style #B4018 will be 6103.42.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of cotton: trousers, breeches and shorts, shorts: boys’: other. The rate of duty will be 16.1 percent ad valorem.

The applicable subheading for style #B4016 will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of cotton: trousers, breeches and shorts, trousers and breeches: boys’: other. The rate of duty will be 16.1 percent ad valorem.

The applicable subheading for style #M4019 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: 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/.

Styles #B4019 and #M4019 fall within textile category 338. Styles #B4018 and #B4016 fall within textile category 347. 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. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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