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

N235594 December 20, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6110.30.3053 Ms. Kim Shultz Dick’s Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of men’s knit garments from Indonesia. Dear Ms. Shultz: In your letter dated November 12, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style MAA01176 is a men’s running pant constructed from two different knit fabrics. The pull-on style pant features a tunnel elastic waistband; a small, zippered pocket below the center rear waistband; reflective logos on the front legs near the knees; reflective designs on the lower side legs; and zippers at the ankles. The front panels, extending from the waistband to below the knees, and the rear leg areas from the knees to the ankles are constructed from a bonded fabric consisting of a polyurethane membrane sandwiched between two layers of 100% polyester, flat knit fabric. The polyurethane membrane is not visible in cross section. The remainder of the garment is constructed from 92% polyester, 8% spandex finely knit fabric. Style MAA01177 is a men’s running top constructed from two different knit fabrics. The pullover garment features a stand-up collar; a partial front opening with a zipper closure; long, hemmed, raglan sleeves with thumb holes near the cuffs; reflective tape on the front zipper; reflective logos on the left shoulder and at the rear neckline; reflective designs on the lower front panel at each side; and a straight, hemmed bottom. The front panel, the front collar; the front and rear shoulder areas, the side inserts, and the sleeve cuffs are constructed from a bonded fabric consisting of a polyurethane membrane sandwiched between two layers of 100% polyester, flat knit fabric that measures 49 stitches per 2 centimeters counted in the horizontal direction. The polyurethane membrane is not visible in cross section. The majority of the back panel, the rear collar, and the majority of the sleeves are constructed from 100% polyester, textured double knit fabric that measures 36 stitches per 2 centimeters counted in the horizontal direction. Although you suggest classification of the pant and the top as woven garments in 6203.43.4010 and 6211.33.0061, Harmonized Tariff Schedule of the United States, (HTSUS), the garments are constructed entirely of knit fabric. Consequently, the applicable subheading for Style MAA01176 will be 6103.43.1520, HTSUS, which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style MAA01177 will be 6110.30.3053, 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 the 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, Thomas J. Russo Director, National Commodity Specialist Division