The tariff classification of men’s knit garments from Hong Kong

NY G83428 November 30, 2000 CLA-2-61:RR:NC:TA:N3:356 G83428 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.30.3050 RE: The tariff classification of men’s knit garments from Hong Kong Mr. Todd Warner Swago 232 NE 33rd Street Fort Lauderdale, Fl 33334 Dear Mr. Warner: In your letter dated October 16, 2000, you requested a tariff classification ruling. As requested, your samples will be returned. Style SCA1000 is a men’s polo shirt constructed from 100 percent cotton, pique knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style SCA1000 features a partial front opening with four button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a straight, hemmed bottom. There is an embroidered logo on the right sleeve and on the left chest. Style SCA5050 is a men’s garment constructed from 50 percent cotton, 50 percent polyester, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. Style SCA5050 features a partial front opening with two button closures; a rib knit spread collar; short sleeves with rib knit cuffs; an exterior overlay at the rear neckline; and a straight, hemmed bottom. The applicable subheading for Style SCA1000 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The duty rate will be 20.2 percent ad valorem. The applicable subheading for Style SCA5050 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), 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’. The duty rate will be 32.9 percent ad valorem. At the time of entry, Customs may verify the actual fiber content and stitch count of Style SCA5050. If the fabric varies or if the fiber content differs from the weight breakdown indicated in your letter, the HTS classification may differ from the information indicated below. Style SCA1000 falls within textile category designation 338. Style SCA5050 falls within textile category designation 638. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division