K89813 K8 Ruling Active

The tariff classification of men’s and boys’ knit garments from China.

Issued October 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3050, 6103.43.1570, 6103.43.1550

Headings: 6103, 6110

Product description

As requested, your samples will be returned. Style BBJ-AM is a men’s basketball jersey constructed from 100 percent polyester, finely knit fabric that measures 22 stitches per two centimeters counted in the direction in which the stitches were formed. Style BBJ-AM is sleeveless and has a rib knit, high V-shaped neckline; contrasting mesh knit inserts on the side panels; and a straight, hemmed bottom.

CBP rationale

The applicable subheading for Styles BBJ-AM and BBJ-YM 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 is 32 per cent ad valorem. The applicable subheading for Style BBS-AM will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ … trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: men’s. The applicable subheading for Style BBS-YM will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ … trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: boys’: other.

Full text

NY K89813 October 18, 2004 CLA-2-61:RR:NC:TA:N3:356 K89813 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6103.43.1570; 6110.30.3050 Ms. Jennifer L. Barker Source International Inc. 2201 River Road Louisville, KY 40206 RE: The tariff classification of men’s and boys’ knit garments from China. Dear Ms. Barker: In your letter dated September 23, 2004, you requested a tariff classification ruling on behalf of ProStatus, Inc. As requested, your samples will be returned. Style BBJ-AM is a men’s basketball jersey constructed from 100 percent polyester, finely knit fabric that measures 22 stitches per two centimeters counted in the direction in which the stitches were formed. Style BBJ-AM is sleeveless and has a rib knit, high V-shaped neckline; contrasting mesh knit inserts on the side panels; and a straight, hemmed bottom. You state that the same garment will be imported in boys’ (youth) sizes as Style BBJ-YM. Style BBS-AM is a pair of men’s basketball shorts constructed from 100 percent polyester, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; contrasting mesh knit inserts on the side panels; and hemmed leg openings. You state that the same garment will be imported in boys’ (youth) sizes as Style BBS-YM. The applicable subheading for Styles BBJ-AM and BBJ-YM 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 is 32 per cent ad valorem. The applicable subheading for Style BBS-AM will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ … trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: men’s. The rate of duty is 28.2 percent ad valorem. The applicable subheading for Style BBS-YM will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ … trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: boys’: other. The rate of duty is 28.2 percent ad valorem. Styles BBJ-AM and BBJ-YM fall within textile category designation 638. Styles BBS-AM and BBS-YM fall within textile category designation 647. 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.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

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