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NY K81005

January 27, 2004
CLA-2-61:RR:NC:TA:N3:356 K81005


TARIFF NO.: 6110.30. 3050

Ms. Mary Reynics
Tommy Hilfiger USA, Inc. dba DSK Industrties
35 Henry Street
Secaucus, NJ 07094

RE: The tariff classification of a boys’ knit garment from Taiwan.

Dear Ms. Reynics:

In your letter dated December 23, 2003, you requested a tariff classification ruling.

Style 570223828 “Avenue Bicep” is a boys’ (sizes 8-20) pullover garment constructed from two free hanging layers that are joined by a single rib knit neckband that is common to both. The garment also has tacking at the outer shoulders and the underarms.

The outer layer of the garment is constructed from 100 percent polyester, finely knit mesh fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The outer layer is sleeveless and has shoulders that measure four and one half inches in width; rib knit edging at the armholes; and a straight hemmed bottom. The inner layer is constructed from 85 percent cotton 15 percent polyester, finely knit jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The inner layer has short, hemmed sleeves and a straight, hemmed bottom.

The outer layer of the garment comprises more than 60 percent of the surface area and imparts the essential character to the garment. Consequently the applicable subheading for Style 570223828 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 per cent ad valorem.

Style 570223828 falls within textile category designation 638. Based upon international textile trade agreements, products Taiwan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.


Robert B. Swierupski
National Commodity

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