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NY F88646

July 29, 2000

CLA-2-61:RR:NC:TA:N3:356 F88646


TARIFF NO.: 6109.90.1025; 6110.20.2065

Ms. Evelyn P. Milling
Kmart Corporation.
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of boys’ knit garments from Lesotho.

Dear Ms. Milling:

In your letter dated June 15, 2000, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 7002 consist of a boys’ pullover and a boys’ tank which are attached at the shoulders and easily detachable into two separate garments. You state that you will import these garments in sizes 4/6, 6/7, 8, 10/12, and 14/16. The tank top of style 7002 is constructed from 100 percent polyester, finely knit mesh fabric. The tank top features oversized armholes; shoulder straps that measure 2 inches in width; a low round front neckline; a rear neckline that reaches below the nape of the neck; and a straight, hemmed bottom.

The pullover of Style 7002 is constructed from 100 percent cotton, finely knit jersey fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment has a wide, loose fitting body and features a rib knit high crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.

The applicable tariff provision for the tank top of Style 7002 will be 6109.90.1025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys: tank tops and singlets: boys’. The rate of duty will be 32.8 percent ad valorem. The applicable subheading for the pullover of Style 7002 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The duty rate will be 18.2 percent ad valorem.

The tank top of Style 7002 falls within textile category designation 638. The pullover of Style 7002 falls within textile category designation 338 Based upon international textile trade agreements, products of Lesotho are subject to visa requirements.

The designated textile and apparel categories and their quota and visa status are the results of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 attached to 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 212-637-7081.


Robert B. Swierupski

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