CLA-2-61:RR:NC:TA:N5:356 C86459
Mr. Jun Yeh
Oxwil Incorporated
P.O. Box 57
Oyster Bay, NY 11771
RE: The tariff classification of men's knit garments from Macau.
Dear Mr. Yeh:
In your letter, dated April 13, 1997, and in your subsequent
correspondence dated May 4, 1998, you requested a tariff
classification ruling. As requested, your samples will be
returned.
Style 244341 is composed of a shirt and a pair of pants.
The garments are constructed from 100 percent polyester, finely
knit fabric which is napped on the inside and outside surfaces.
The fabric measures more than 10 stitches per linear centimeter
counted in both the horizontal and vertical directions. The
shirt features a three button Henley neckline; long sleeves with
self-fabric cuffs; and a hemmed bottom with side slits and a
tail. The pants feature a covered elastic waistband; a one
button fly front opening; two side seam pockets; a rear patch
pocket; and tunnel elastic cuffs at the ankles.
You have stated that the garments are pajamas, however, you
have provided no advertising or other materials identifying these
garments as sleepwear. Consequently, the applicable subheading for
the shirt will be 6105.20.2010, Harmonized Tariff Schedule of the
United States (HTS), which provides for men's or boys' shirts,
knitted or crocheted: of man-made fibers: other: men's. The duty
rate will be 33.6 per cent ad valorem.
The applicable subheading for the pants will be 6103.43.1520,
Harmonized Tariff Schedule of the United States (HTS), which
provides for men's or boys' ... trousers, ... knitted or crocheted:
of synthetic fibers: other: trousers and breeches: men's. The duty
rate will be 29.3 percent ad valorem.
The shirt falls within textile category designation 638. The
pants fall within textile category designation 647. Based upon
international textile trade agreements, products of Macau are
subject to visa requirements and quota restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
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 212-466-5877. .
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division