The tariff classification of an unassembled men’s knit bicycle jersey from Italy.

N114741 August 12, 2010 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Giorgio Andretta Gita Sporting Goods, Ltd. 12500 Steele Creek Road Charlotte, NC 28273-3730 RE: The tariff classification of an unassembled men’s knit bicycle jersey from Italy. Dear Mr. Andretta: In your letter dated June 3, 2010, and in subsequent correspondence dated July 6, 2010, you requested a tariff classification ruling. As requested, your samples will be returned. Style GI-INDY-SSFZ is a men’s cut and sewn bicycle jersey constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric stand-up collar; a full front opening with a zippered closure; short, hemmed, raglan sleeves with elastic in the sleeve hem; a large, three compartment pocket on the lower back panel; printing on the sleeves, the front and back panels, and the back pocket; and a tunnel elastic bottom with a curved tail. You state that the unassembled component parts of Style GI-INDY-SSFZ will be imported from Italy and will include all the cut pieces of fabric and the trims necessary to assemble the garment. The cut components will be printed in the United States and then transported to a second facility in the United States for assembly into a finished garment. The unassembled component parts of Style GI-INDY-SSFZ consist of the collar; the left and right front panels; the zipper; the left and right side panels; the back panel; the sleeves; the back pocket; and the elastic strips for the sleeves and the bottom hem. General Rule of Interpretation 2(a) of the Harmonized Tariff Schedule of the United States, (HTSUS), states that: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Consequently, following General Rule of Interpretation 2 (a), the applicable subheading for the unassembled component parts of Style GI-INDY-SSFZ 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. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division