The tariff classification of a shirt for boys’ wear from Macau

NY L81033 November 30, 2004 CLA-2-61:RR:NC:TA:358 L81033 CATEGORY: Classification TARIFF NO.: 6105.20.2030 Joey Abbott Kloz Inc. 72 Fraser Ave. Ste. #106 Toronto, Ontario, Canada M6K 3E3 RE: The tariff classification of a shirt for boys’ wear from Macau Dear Mr. Abbott: In your letter dated November 22, 2004 you requested a classification ruling. Submitted style H0311, manufactured from finely knitted fabric of 90% polyester/10% spandex, is a close-fitting pullover, basically characterized by long sleeves and a zippered opening at the back of the high neckline, and ornamented by embroidery and heat transfers. Almost surrounding the area of the upper chest is a section of reinforced, protective fabric of 100% polyester because you state that this garment is intended for use for playing hockey. As you have requested, the sample garment is being returned. Although you state that this garment could be used as underwear for use when playing hockey, this is not what is meant as underwear apparel for U.S. Tariff purposes. The applicable subheading for this garment will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, knitted…, of man-made fibers, other, boys’, other. The duty rate will be 32 percent ad valorem. The shirt falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division