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The tariff classification of men's knit garments from Macau.
Issued May 12, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86459 (May 12, 1998)
Tariff classification
HTS codes: 6105.20.2010, 6103.43.1520
Product description
The tariff classification of men's knit garments from Macau.
CBP rationale
the applicable subheading for the shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of man-made fibers: other: men's. The applicable subheading for the pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' .
Full text
NY C86459 May 12, 1998 CLA-2-61:RR:NC:TA:N5:356 C86459 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6105.20.2010 Mr. Jun Yeh Oxwil Incorporated P.O. Box 57 Oyster Bay, NY 11771 RE: The tariff classification of men's knit garments from Macau. Dear Mr. Yeh: In your letter, dated April 13, 1997, and in your subsequent correspondence dated May 4, 1998, you requested a tariff classification ruling. As requested, your samples will be returned. Style 244341 is composed of a shirt and a pair of pants. The garments are constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The shirt features a three button Henley neckline; long sleeves with self-fabric cuffs; and a hemmed bottom with side slits and a tail. The pants feature a covered elastic waistband; a one button fly front opening; two side seam pockets; a rear patch pocket; and tunnel elastic cuffs at the ankles. You have stated that the garments are pajamas, however, you have provided no advertising or other materials identifying these garments as sleepwear. Consequently, the applicable subheading for the shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of man-made fibers: other: men's. The duty rate will be 33.6 per cent ad valorem. The applicable subheading for the pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, ... knitted or crocheted: of synthetic fibers: other: trousers and breeches: men's. The duty rate will be 29.3 percent ad valorem. The shirt falls within textile category designation 638. The pants fall within textile category designation 647. Based upon international textile trade agreements, products of Macau are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5877. . Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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