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

N032365 July 30, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Ms. Macie Cooper Samuel Shapiro & Company, Inc. 100 North Charles St., Suite 1200 Baltimore, MD 21201 RE: The tariff classification of men’s and woman’s knit garments from China. Dear Ms. Cooper: In your letter dated June 27, 2008, you requested a classification ruling on behalf of Sales and Product Solutions, Inc. As requested, your samples will be returned. Style 538250 Bar Code 49022 40864 is a men’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The outer surface of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment is cut and sewn and has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; side entry pockets below the waist; and a loose fitting, hemmed bottom with a curved tail. Style 538250 Bar Code 49022 40847 is a women’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The outer surface of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment is cut and sewn and has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; side entry pockets below the waist; and a loose fitting, hemmed bottom with a curved tail. Although you believe the garments should be classified as jackets in HTSUS 6101 and 6102, respectively, both styles lack a tightening at the wrists and bottom of the garment that is necessary to provide protection against the elements. Consequently, the applicable subheading for Style 538250 Bar Code 49022 40864 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem. The applicable subheading for Style 538250 Bar Code 49022 40847 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The duty rate will be 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/. Style 538250 Bar Code 49022 40864 falls within textile category 638 and Style 538250 Bar Code 49022 40847 falls within textile category 639. 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. 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 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