The tariff classification of knit garments from Honduras and Haiti.

N038079 October 2, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.20.2069 Mr. Thayne Worsley Panalpina, Inc. 1555 North Airfield Drive P.O. Box 610014 Dallas Fort Worth Airport, TX 75261 RE: The tariff classification of knit garments from Honduras and Haiti. Dear Mr. Worsley: In your letter dated September 10, 2008, you requested a tariff classification ruling on behalf of CFJ Manufacturing. As requested, your samples will be returned. The first garment, submitted in size Small, is a polo-style shirt constructed from 100% cotton, pique knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The garment has a rib knit spread collar; a left over right partial front opening with three button closures; short sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight hemmed bottom. The second garment, submitted in size XXL, is a polo-style pullover constructed from 100% cotton, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. The garment is cut and sewn and has a rib knit spread collar; a left over right partial front opening with three button closures; long sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight hemmed bottom. Chapter 61, Note 4 states that headings 6105 and 6106 do not cover garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Chapter 61, Note 9 states that garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. Although you identify the garments as unisex, the specifications and cut of the garments are for men. Consequently, the applicable subheading for the short sleeve polo shirt will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 19.7% ad valorem. The applicable subheading for the long sleeve pullover will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Both garments fall within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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