The tariff classification of men’s knit garments from Vietnam.

NY J85797 July 18, 2003 CLA-2-61:RR:NC:TA:N3:356 J85797 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3050 Ms. Maryellen Muller Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of men’s knit garments from Vietnam. Dear Ms. Muller: In your letter dated June 17, 2003, you requested a tariff classification ruling. As requested, your samples will be returned. Style 17143 is a men’s shirt constructed from 100 percent polyester, finely knit mesh fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style 17143 features a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; an embroidered logo on the left sleeve; and a hemmed bottom with side slits and a tail. Style 17144 is a men’s pullover garment constructed from 100 percent polyester, finely knit mesh fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 17144 features a rib knit crew neckline; short, hemmed sleeves; an embroidered logo on the left sleeve; and a curved, hemmed bottom. The applicable subheading for Style 17143 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 rate of duty will be 32.3 percent ad valorem. The applicable subheading for Style 17144 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 per cent ad valorem. Styles 17143 and 17144 fall within textile category designation 638. Based upon international textile trade agreements, products of Vietnam are subject to 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.cbp.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