CLA-2-61:RR:NC:TA:357 L80809
Ms. Cindi Dykeman
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: The tariff classification of men’s knit windblock garments from Taiwan
Dear Ms. Dykeman:
In your letter dated November 24, 2004, you requested a classification ruling. Samples were submitted and are being returned as you requested.
Style 194566 is a men’s shirt constructed from a bonded fabric consisting of an outer layer of 100% wool, jersey knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, flat knit fabric. The outer surface of the fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. Style 194566 has a self-fabric stand-up collar, a partial front opening with a zipper closure, two zippered chest pockets, long, hemmed sleeves, a nine-inch zipper in the left side seam, and a hemmed bottom.
The garment was submitted in two color variations: 194566 Color 010 (charcoal outer fabric and black inner fabric) and 194566 Color 070 (heather gray outer and black inner).
A careful examination of the samples indicates that although the plastic is visible in cross-section for the color 010 (charcoal outer fabric), it is not visible in cross-section for color 070 (heather gray outer fabric). This could be the result of the plastics material being of virtually the same color as the heather fabric, causing it to be indistinguishable from the fabric.
The applicable subheading for style 194566 Color 010 will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for style 194566 Color 070 will be 6105.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, knitted or crocheted, of other textile materials, of wool or fine animal hair. The duty rate will be 14.9 percent ad valorem.
Style 194566 Color 010 falls within textile category designation 659; style 194566 Color 070 falls within textile category designation 438. 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division