The tariff classification of men’s knit pullover garments from Korea, Peru and Saipan.
Issued June 19, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2065, 6105.10.0010
Product description
As requested, your samples will be returned. Style COR-29 is a men’s polo shirt constructed from 100 percent cotton, herringbone pattern, jacquard knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style COR-29 features a partial front opening with three button closures; a double knit spread collar; short sleeves with double knit cuffs; and a straight, hemmed bottom with side slits. Style COR-13 is a men’s polo shirt constructed from 100 percent cotton, interlock knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style COR-13 features a partial front opening with three button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a hemmed bottom with side slits and a tail. Style COR-83 is a men’s polo shirt constructed from 100 percent cotton, finely knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style COR-83 features a partial front opening with three button closures; a double knit spread collar; short sleeves with double knit cuffs; a half moon at the rear neckline; and a hemmed bottom with side slits and a tail. Style COR-1 is a men’s polo-style garment constructed from 100 percent cotton, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style COR-1 features a partial front opening with three button closures; a rib knit spread collar; short sleeves with rib knit cuffs; a half moon at the rear neckline; and a hemmed bottom with side slits and a tail.
CBP rationale
The applicable subheading for Styles COR-29, COR-13, and COR-83 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.
Full text
NY H81685 June 19, 2001 CLA-2-61:RR:NC:TA:N3:356 H81685 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.20.2065 Ms. Susan Stern CYRK, The Tonkin Group 14224 167th Ave SE Monroe, WA 98272 RE: The tariff classification of men’s knit pullover garments from Korea, Peru and Saipan. Dear Ms. Stern: In your letter dated May 4, 2001, you requested a tariff classification ruling. As requested, your samples will be returned. Style COR-29 is a men’s polo shirt constructed from 100 percent cotton, herringbone pattern, jacquard knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style COR-29 features a partial front opening with three button closures; a double knit spread collar; short sleeves with double knit cuffs; and a straight, hemmed bottom with side slits. Style COR-13 is a men’s polo shirt constructed from 100 percent cotton, interlock knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style COR-13 features a partial front opening with three button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a hemmed bottom with side slits and a tail. Style COR-83 is a men’s polo shirt constructed from 100 percent cotton, finely knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style COR-83 features a partial front opening with three button closures; a double knit spread collar; short sleeves with double knit cuffs; a half moon at the rear neckline; and a hemmed bottom with side slits and a tail. Style COR-1 is a men’s polo-style garment constructed from 100 percent cotton, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style COR-1 features a partial front opening with three button closures; a rib knit spread collar; short sleeves with rib knit cuffs; a half moon at the rear neckline; and a hemmed bottom with side slits and a tail. The applicable subheading for Styles COR-29, COR-13, and COR-83 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 20.1 percent ad valorem. The applicable subheading for Style COR-1 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate will be 17.8 percent ad valorem. Styles COR-29, COR-13, COR-83, and COR-1 fall within textile category designation 338. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints. Products of Peru are subject to visa requirements. Products of Saipan are not presently subject to visa requirements or 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
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