CLA-2-61:OT:RR:NC:WA:356
Ms. Amy Bloom
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of men’s knit and woven garments from China and Macau.
Dear Ms. Bloom:
In your letter dated October 24, 2008, you requested a tariff classification ruling. As requested, your samples will be returned.
Style F09-M1237 is a men’s vest constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The vest has oversized armholes finished with elasticized capping; a self-fabric stand-up collar; a full front opening with a zippered closure; zippered side entry pockets below the waist; and a straight bottom finished with elasticized capping.
Style F09-M4254 is a pair of men’s 100% cotton woven boxer shorts. The boxer shorts feature a covered elasticized waistband with a one button fly front.
Style F09-M1236 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style F09-M1236 is cut and sewn and has a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; zippered side entry pockets below the waist; and a straight hemmed bottom.
Style H09-M1260 is a men’s cardigan constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style H09-M1260 is cut and sewn and has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; zippered side entry pockets below the waist; and a loose fitting, straight hemmed bottom.
The applicable subheading for Style F09-M1237 will be 6110.30.3030, 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: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% ad valorem.
The applicable subheading for Styles F09-M1236 and H09-M1260 will be 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’. The rate of duty is 32% ad valorem.
The applicable subheading for Style F09-M4254 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The rate of duty is 6.1% 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 F09-M1237 falls within textile category designation 659. Styles F09-M1236 and H09-M1260 fall within textile category designation 638. Style F09-M4254 falls within textile category designation 352. 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