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L88254 L8 Ruling Active

The tariff classification of men’s knit garments from Thailand and Sri Lanka.

Issued November 23, 2005 by U.S. Customs and Border Protection.

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L8 L88254 (November 23, 2005)

Tariff classification

HTS codes: 6110.20.2065, 6105.10.0010

Headings: 6105, 6110

Product description

As requested, your samples will be returned. Style AM2393 is a men’s pullover garment constructed from 60% cotton, 40% polyester, drop needle interlock fabric that measures 8 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style AM2393 features a self-fabric spread collar; a partial front opening with two button closures; long hemmed sleeves; and a straight, hemmed bottom with side slits. Style AM2389 is a men’s shirt constructed from 77% cotton, 23% polyester, finely knit, sueded fabric that is napped on the inside surface. The fabric measures 10 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style AM2389 features a zip through stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; a zippered pocket on the left sleeve near the cuff; a half moon at the rear neckline; an embroidered logo on the left chest; and a self-fabric bottom band that is loose fitting and does not tighten the bottom of the garment.

Full text

NY L88254 November 23, 2005 CLA-2-61:RR:NC:TA:N3:356 L88254 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6110.20.2065 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of men’s knit garments from Thailand and Sri Lanka. Dear Ms. Boullet: In your letter dated October 25, 2005, you requested a tariff classification ruling. As requested, your samples will be returned. Style AM2393 is a men’s pullover garment constructed from 60% cotton, 40% polyester, drop needle interlock fabric that measures 8 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style AM2393 features a self-fabric spread collar; a partial front opening with two button closures; long hemmed sleeves; and a straight, hemmed bottom with side slits. Style AM2389 is a men’s shirt constructed from 77% cotton, 23% polyester, finely knit, sueded fabric that is napped on the inside surface. The fabric measures 10 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style AM2389 features a zip through stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; a zippered pocket on the left sleeve near the cuff; a half moon at the rear neckline; an embroidered logo on the left chest; and a self-fabric bottom band that is loose fitting and does not tighten the bottom of the garment. The applicable subheading for Style AM2393 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 duty rate is 16.5% ad valorem. The applicable subheading for Style AM2389 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 is 19.7% ad valorem. Styles AM2393 and AM2389 fall within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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