The tariff classification of men’s knit garments from China

NY J80358 February 20, 2003 CLA-2-61:RR:NC:TA:N3:356 J80358 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.20.2065 Ms. Ginny Smay D. T. Gruelle Co. 301 Moon Clinton Road Coraopolis (Pittsburgh), PA 15108 RE: The tariff classification of men’s knit garments from China Dear Ms. Smay: In your letter dated January 16, 2003, you requested a tariff classification ruling on behalf of NTA Enterprises, Inc. As requested, your samples will be returned. Style 9091-CM-0 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style 9091-CM-0 features a crew neckline of heavy weight, 1x1 rib knit fabric; short sleeves with rib knit cuffs; a pieced insert across the upper chest; pieced inserts on each sleeve; and a straight, hemmed bottom. Style 9092-CM-0 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style 9092-CM-0 features a V-neckline of heavy weight, 1x1 rib knit fabric; short sleeves with rib knit cuffs; and a straight, hemmed bottom. Style 9093-CM-0 is a men’s shirt constructed from 100 percent cotton, jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 22 stitches per linear centimeter counted in the vertical direction. Style 9093-CM-0 features a partial front opening with a three button closure; a rib knit Henley neckline; short sleeves with rib knit cuffs; and a straight, hemmed bottom. Although you suggest classification of these garments as T-shirts in 6109.10.0012, they possess features such as heavy weight neckbands, a buttoned placket, and pieced inserts that are inconsistent with classification as T-shirts. Consequently, the applicable subheading for Styles 9091-CM-0 and 9092-CM-0 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Style 9093-CM-0 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The rate of duty will be 19.8 percent ad valorem. Styles 9091-CM-0, 9092-CM-0, and 9093-CM-0 fall within textile category designation 338. Based upon international textile trade agreements, products of China 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 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