J83338 J8 Ruling Active

The tariff classification of a men’s knit garment from China.

Issued May 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3050

Headings: 6110

Product description

As requested, your sample will be returned. Style 03544 is a men’s garment constructed from 51 percent polyester, 49 percent cotton, finely knit, pique fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style 03544 has a rib-knit baseball neckline; a full front opening with a zipper closure; wide, loose fitting, 3/4 length sleeves with loose fitting rib knit cuffs; vertical inset pockets below the waist; large embroidered appliques on the left chest and on each sleeve, embroidered logos on the back panel; and a rib knit bottom. You suggest classification in heading 6114 and state that the garment is a warm-up top that is designed for a basketball player to use for practice or warm-up before the game. As such, the garment is worn in a manner similar to that of a cardigan and is more properly classified in heading 6110. Consequently,

Full text

NY J83338 May 19, 2003 CLA-2-61: RR:NC:TA:N3:356 J83338 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. Miguel Rivera American Cargo Express, Inc. 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Rivera: In your letter dated April 11, 2003, you requested a tariff classification ruling on behalf of Ecko Complex. As requested, your sample will be returned. Style 03544 is a men’s garment constructed from 51 percent polyester, 49 percent cotton, finely knit, pique fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style 03544 has a rib-knit baseball neckline; a full front opening with a zipper closure; wide, loose fitting, 3/4 length sleeves with loose fitting rib knit cuffs; vertical inset pockets below the waist; large embroidered appliques on the left chest and on each sleeve, embroidered logos on the back panel; and a rib knit bottom. You suggest classification in heading 6114 and state that the garment is a warm-up top that is designed for a basketball player to use for practice or warm-up before the game. As such, the garment is worn in a manner similar to that of a cardigan and is more properly classified in heading 6110. Consequently, the applicable subheading for Style 03544 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 rate of duty will be 32.2 percent ad valorem. At the time of entry, Customs may verify the actual fiber content of Style 03544. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above. Style 70303544 falls within textile category designation 638. Based upon international textile trade agreements, products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web Site at www.cpb.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 the ruling 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 the ruling, contact National Import Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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