The tariff classification of men’s knit garments from China, Guatemala and India.

NY K89957 November 9, 2004 CLA-2-61:RR:NC:TA:N3:356 K89957 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.20.2040 Mr. Stephen F. Siebers Marisol International 4150 N. Mulberry Drive, Suite 130 Kansas City, MO 64116 RE: The tariff classification of men’s knit garments from China, Guatemala and India. Dear Mr. Siebers: In your letter dated October 8, 2004, you requested a tariff classification ruling on behalf of King Louie International. As requested, your samples will be returned. Style J3080 is a men’s shirt constructed from 68 percent cotton, 32 percent polyester, finely knit pique fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style J3080 features a self-fabric point collar; a full front opening with seven button closures; short sleeves with self-fabric cuffs; and a hemmed bottom with side slits and a tail. Style A601 is a men’s sweatshirt constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. Style A601 has a rib knit crew neckline; a triangular insert at the center front neckline; a half moon at the rear neckline; long sleeves with rib knit cuffs; and a rib knit bottom. Style A215 is a men’s sweatshirt constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. Style A215 has a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style J3080 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 is 19.7 percent ad valorem. The applicable subheading for Styles A601 and A215 will be 6110.20.2040, 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: sweatshirts: men's or boys'. The rate of duty is 16.5 percent ad valorem. Styles J3080, A601, and A215 fall within textile category designation 338. Based upon international textile trade agreements, products of India and China are subject to visa requirements and quota restraints. Products of Guatemala 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 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