The tariff classification of a lacrosse practice jersey from Macau.

NY I88101 November 25, 2002 CLA-2-61:RR:NC:3:353 I88101 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. Scott Palmberg Don Alleson Athletic 2921 Brighton-Henrietta T.L. Road Rochester, NY 14623 RE: The tariff classification of a lacrosse practice jersey from Macau. Dear Mr.Palmberg: In your letter dated October 28, 2002 you requested a classification ruling. A sample and catalogue were provided. The submitted sample is a Style # 570LAX reversible mesh lacrosse practice jersey. One side, with colors, is constructed of knit 100% nylon mesh fabric and the other side, white, is constructed of knit 100% polyester mesh fabric. It features a U-shaped neckline, oversized armholes and is waist length. All edges are fully turned and finished. The item is sized in adult male small, medium, large, XL and XXL. The item is worn over both shoulder pads and a long or short sleeve jersey and is used during practice (scrimmage) sessions to distinguish the players of the offense and defense. If the coach wants a player to change sides, he can take off the 570LAX and reverse the color; you state that the oversized armholes and being waist length makes it easier for the player to remove the item. You market and sell the item solely for use as a practice (scrimmage) vest. The purpose of the item is to identify the player as an offensive or defensive player during team practice. The applicable subheading for the Style # 570LAX reversible mesh lacrosse practice jersey will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.8% ad valorem. The Style # 570LAX reversible mesh lacrosse practice jersey falls within textile category designation 659. Based upon international textile trade agreements products of Macau are not subject to quota, but are subject to the requirement of a visa. 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 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division