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

N039638 September 18, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3053 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of men’s knit garments from Vietnam. Dear Mr. Krueger: In your letter dated September 24, 2008 and in subsequent information supplied on October 17, 2008, you requested a tariff classification ruling on behalf of Green Layer. Your response was delayed due to laboratory analysis. As requested, your samples will be returned. Style 108S8M is a men’s polo shirt constructed from finely knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style 108S8M features a self-fabric spread collar; a partial front opening with three button closures; short, hemmed sleeves; a label on the right sleeve; and a straight, hemmed bottom with side slits. Style 101S8M is a men’s pullover garment constructed from finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; short, hemmed, raglan sleeves; and a straight, hemmed bottom. . In your correspondence, you state that the fiber content of Style 108S8M is 86% polyester, 14% bamboo charcoal and the fiber content of Style 101S8M is 51% recycled polyester, 49% virgin polyester. A swatch of fabric that appears identical to the fabric of Style 101S8M, except for color, is labeled 51% bamboo charcoal, 49% polyester. Analysis by our laboratory has determined that the fiber content of both garments, Styles 108S8M and 101S8M, is 100% polyester. The laboratory did not find the presence of any carbon / charcoal fiber in the fabric. Consequently, the applicable subheading for Style 108S8M will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem. The applicable subheading for Style 101S8M will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), 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’: other. The rate of duty is 32% 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/. 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