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NY J83383




May 7, 2003

CLA-2-61:RR:NC:TA:N3:356 J83383

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1550; 6110.30.3050; 6110.30.3055

Ms. Missy Forey
Burton Snowboard Company
80 Industrial Parkway
Burlington, VT 05401

RE: The tariff classification of men’s and women’s knit garments from Macau.

Dear Ms. Forey:

In your letter dated April 14, 2003, you requested a tariff classification ruling. As requested, your samples will be returned.

Style X43841025 is a pair of men’s shorts constructed from 100 percent polyester, finely knit, printed jersey fabric. Style X43841025 has an exposed jacquard elastic waistband; a covered fly front opening with two button closures; and hemmed leg openings.

Style X43821024 is a men’s pullover garment constructed from 100 percent polyester, finely knit, dropped stitch double knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. Style X43821024 features a rib knit crew neckline; a large heat transfer on the center chest; long sleeves with rib knit cuffs; and a straight, hemmed bottom.

Style X43801024 is a men’s pullover garment constructed from 100 percent polyester, double knit mesh fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style X43801024 features a self-fabric crew neckline; a large heat transfer on the center chest; double layer self-fabric inserts on the shoulders; long, hemmed sleeves; and a straight, hemmed bottom.

Style X43811014 is a men’s pullover garment constructed from 100 percent polyester, printed, jersey fabric that measures 21 stitches per two centimeters counted in the horizontal direction. Style X43811014 features a rib knit crew neckline; long, hemmed sleeves; and a straight, hemmed bottom.

Style X43822023 is a women’s pullover garment constructed from 100 percent polyester, finely knit, dropped stitch double knit fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. Style X43822023 features a crew neckline with rib knit capping; a large heat transfer on the center chest; long, hemmed sleeves; and a straight, hemmed bottom.

In your correspondence, you state that the garments are from the First Layer section of your catalog and are designed to be worn against the skin for comfort and warmth. You believe that the shorts should be classified in Heading 6107 and the upper garments should be classified in heading 6109 as underwear. Examination of the samples, however, indicates that the garments are not of the class or kind of merchandise that is principally used in the United States as underwear.

Consequently, the applicable subheading for Style X43841025 will be 6103.43.1550, Harmonized Tariff Schedule of the United States, (HTS), which provides for men’s and boys’ breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: shorts: men’s. The rate of duty will be 28.4 percent ad valorem.

The applicable subheading for Styles X43821024, X43801024 and X43811014 will be 6110.30.3050 Harmonized Tariff Schedule of the United States, (HTS), 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 will be 32.2 per cent ad valorem.

The applicable subheading for Style X43822023 will be 6110.30.3055 Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women’s or girls’. The rate of duty will be 32.2 per cent ad valorem.

Styles X43821024, X43801024 and X43811014 fall within textile category designation 638. Style X43822023 falls within textile category designation 639. Style X43841025 falls 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 categories and their quota and visa status are the result 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. Custom 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 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,

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