The tariff classification of boys’ knit garments from Lesotho and Mexico.

NY I89898 February 14, 2003 CLA-2-61:RR:NC:TA:N3:356 I89898 CATEGORY: Classification TARIFF NO.: 6109.10.0005; 6109.10.0014; 6110.20.2040; 6110.20.2065 Ms. Elizabeth Burns JanSport, Inc. N850 Cty. Hwy. CB P.O. Box 1817 Appleton, WI 54913-1817 RE: The tariff classification of boys’ knit garments from Lesotho and Mexico. Dear Ms. Burns: In your letter dated January 14, 2003, you requested a tariff classification ruling. As requested, your samples will be returned. Style T171 is a boys’ sweatshirt constructed from 55 percent cotton, 45 percent polyester, finely knit fabric that is napped on the inside surface. The sweatshirt features a rib knit, crew neckline; long sleeves with rib knit cuffs; a woven fabric label near the left cuff; and a snug fitting rib knit bottom. Style T185 is a boys’ pullover garment constructed from 100 percent cotton, finely knit jersey fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style T185 features a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; and a straight, hemmed bottom. Style T188 is a boys’ T-shirt constructed from 100 percent cotton, finely knit jersey fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Your specifications state that the finished fabric weight is less than 200 grams per square meter. Style T188 will be imported in white and in dyed colors in sizes Small through XL. The garment features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. You state that you believe the proper classification for Styles T185 and T188 is as T-shirts in 6109.10.0014. Although Style T188 is classified as a T-shirt, the different fabric colors require separate classifications. For Style T185, the long, loose fitting sleeves found on that style preclude classification of the garment as a T-shirt. The applicable subheading for Style T171 will be 6110.20.2040, 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: sweatshirts: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Style T185 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: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Style T188 in all white will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: T-shirts, all white, short, hemmed sleeves, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 17 percent ad valorem. The applicable subheading for Style T188 in dyed colors will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: boys’. The duty rate will be 17 percent ad valorem. Styles T171 and T185 and Style T188 in dyed colors fall within textile category designation 338. Style T188 in all white falls within textile category designation 352. Based upon international textile trade agreements, products of Lesotho are subject to visa requirements. Products of Mexico 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 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, Robert B. Swierupski Director, National Commodity Specialist Division