The tariff classification of men’s and women’s knit pullover garments from Australia

NY I86228 October 16, 2002 CLA-2-61:RR:NC:TA:N3:356 I86228 CATEGORY: Classification TARIFF NO.: 6110.30.3050; 6110.30.3055 Mr. John Barrow Coolibar, LLC 45 Highland Avenue Tonka Bay, MN 55331 RE: The tariff classification of men’s and women’s knit pullover garments from Australia Dear Mr. Barrow: In your letter dated September 13, 2002, you requested a tariff classification ruling. As requested, your samples will be returned. The submitted garments are men’s and women’s pullovers constructed from 100 percent polyester, finely knit fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The garments have a mock turtleneck; short, hemmed, raglan sleeves; and a straight, hemmed bottom. The neckline, the armholes, and the sides have reverse seams finished with overlock stitching. You state that the garments are constructed from specialized fabric that is designed to resist the damaging effects of chlorine and to protect the wearer against the sun. This is not recognized as the primary function of garments that are commercially known in the United States as swimwear. Consequently, the applicable subheading for the men’s pullover 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 32.4 per cent ad valorem. The applicable subheading for the women’s pullover be 6110.30.3055, 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: women’s or girl’s. The rate of duty will be 32.4 per cent ad valorem. The men’s pullover falls within textile category designation 638 and the women’s pullover falls within textile category designation 639. Based upon international textile trade agreements, products of Australia are not presently subject to visa requirements or 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 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, National Commodity Specialist Division