The tariff classification of men’s knit garments from Taiwan

NY E88560 November 10, 1999 CLA-2-61:RR:NC:TA:N3:356 E88560 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3050 Mr. Daniel Y. Huang Mr. Colin Taylor Tahsin Industrial Corp., USA 685 Route 10 East Randolph, NJ 07869 RE: The tariff classification of men’s knit garments from Taiwan Dear Mr. Taylor and Mr. Huang: In your letter, dated September 29, 1999, and in your subsequent correspondence dated October 20, 1999, you requested a tariff classification ruling. As requested, your samples will be returned. Style 70445 is a men’s shirt constructed from 100 polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. Style 70445 features a partial front opening with a zippered closure; a convertible collar; long, hemmed sleeves; and a straight, hemmed bottom with side slits. Style 70446 is a men’s pullover garment constructed from 100 polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. Style 70446 features a V-neckline; long sleeves with cuffs; and a straight, hemmed bottom. The applicable subheading for Style 70445 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The rate of duty will be 33.3 percent ad valorem. The applicable subheading for Style 70446 will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), 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 boys’. The rate of duty will be 33.1 percent ad valorem. Styles 70445 and 70446 fall within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division