The tariff classification of men’s knit garments from Macau.

NY K85634 May 25, 2004 CLA-2-61:RR:NC:TA:N3:356 K85634 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6110.30.3050 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of men’s knit garments from Macau. Dear Ms. Greener: In your letter dated April 23, 2004, you requested a tariff classification ruling. As requested, your samples will be returned. Style 057-0456 (design #D3457139) is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 057-0456 features a self- fabric crew neckline; a triangular overlay at the center front neckline; long sleeves with self-fabric banded cuffs; and a straight, hemmed bottom. Style 057-0458 (design #D3457138) is a pair of men’s pants constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants have a tunnel elastic waistband with an inside drawcord and hemmed leg openings. Although you refer to the garments as a sleep top and a sleep pant, garments of this type are considered to be multi-use garments designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style 057-0456 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 per cent ad valorem. The applicable subheading for Style 057-0458 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers …men’s. The general rate of duty will be 28.2 percent ad valorem. Style 057-0456 falls within textile category designation 638. Style 057-0458 falls within textile category designation 647. Based upon international textile trade agreements, products of Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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