CLA-2-61:OT:RR:NC:WA:356

Mr. Mark Bleckley
Van Andel Global Trade Center
401 West Fulton, Suite 418C
Grand Rapids, MI 49504

RE: The tariff classification of men’s knit garments from China.

Dear Mr. Bleckley:

In your letter dated July 20, 2009, you requested a tariff classification ruling on behalf of Bohning Company. As requested, your samples will be returned.

Part No. 1480 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The jacket has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; two zippered side entry pockets below the waist; an embroidered logo on the left chest; and a straight bottom with a drawcord and cordlocks.

Part No. 1481 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The jacket has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; two side entry pockets below the waist; an embroidered logo on the left chest; and a straight bottom with a drawcord and cordlocks.

Part No. 1466 is a men’s knit shirt constructed from 100% cotton, pique knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight, hemmed bottom.

Part No. 1401 is a men’s cut and sewn pullover garment constructed from 100% cotton, jersey knit fabric that measures 24 stitches per 2 centimeters counted in the horizontal direction. Part No. 1401 has a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; screen printing on the left chest, the center back panel, and the right sleeve; and a straight, hemmed bottom.

The applicable subheading for Part No. 1480 and Part No. 1481 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The duty rate is 28.2% ad valorem.

The applicable subheading for Part No. 1466 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of cotton: men’s. The duty rate is 19.5% ad valorem.

The applicable subheading for Part No. 1401 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% 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/. 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