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

N035598 September 9, 2008 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Steve Franzen Global Transportation Services 980 Lone Oak Road, Suite 134 Eagan, MI 55121 RE: The tariff classification of men’s knit pullover garments from China and Korea. Dear Mr. Franzen: In your letter dated August 13, 2008, you requested a tariff classification ruling on behalf of Core Resources, Inc. As requested, your samples will be returned. Style SS1 is a men’s pullover garment that is cut and sewn from 100% polyester, finely knit, closed mesh fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style SS1 is printed in an all-over camouflage design and has contrasting, solid color inserts on the front and back panels near the armholes; a crew neckline with a double neckband; short, hemmed, raglan sleeves; and a straight, hemmed bottom. Style LS2 is a men’s pullover garment that is cut and sewn from 100% polyester, finely knit, closed mesh fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style LS2 is printed in an all-over camouflage design with contrasting, solid color inserts on the front and back panels near the armholes; a crew neckline with a double neckband; long, hemmed, set-in sleeves; and a straight, hemmed bottom. Although you state that the garments will be assembled from “ATB-100” fabric which uses a silver ion technology, this process will not affect the man-made fiber classification of the garments. Additionally, Styles SS1 and LS2 are not classified in HTS 6109 as T-shirts because the mesh fabric, the pieced construction, and the double neckband are conspicuous non-T-shirt features. Consequently the applicable subheading for Styles SS1 and LS2 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: men’s or boys’: other. The rate of duty is 32% ad valorem. Styles SS1 and LS2 fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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