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

N028855 June 18, 2008 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Joan Studeny GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Studeny: In your letter dated May 10, 2008, you requested a tariff classification ruling on behalf of Richlu Manufacturing. As requested, your samples will be returned. Style I8D41I is a men’s shirt constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures 11 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style I8D41I has a pointed collar, a left-over-right full front opening secured by six button closures, two patch pockets with one-button closures on the chest, long vented sleeves with button closures on the cuffs, and a straight hemmed bottom with side slits. Although you state that you believe this garment is a jacket, Style I8D41I does not have the character of a jacket. The open loose fitting bottom and cuffs do not provide protection against the elements as required for a knit jacket. Consequently, the applicable subheading for Style I8D41I will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of man-made fibers: other: men’s. The duty rate is 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on Style I5G91R, Men’s Lined Leather Jacket. The inner sleeveless garment which you refer to as a liner vest, does not conform to the description of having a 4oz. polyfil. It is much lighter and the decision of padded sleeveless jacket versus vest hinges on having the exact sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. Style I8D41I falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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