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NY K81108

December 11, 2003
CLA-2-61:RR:NC:TA:N3:356 K81108


TARIFF NO. 6110.30.3050

Mr. Russell J. Klein
Pompea USA
56 Brookview Drive
Woodcliff Lake, NJ 07677

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

Dear Mr. Klein:

In your letter dated November 5, 2003, you requested a tariff classification ruling on behalf of Pompea S.p.A. As requested, your samples will be returned.

Style codes 89 540011 in black and 89 540022 in white are men’s pullover garments constructed from 95 percent nylon, 5 percent spandex, finely knit fabric. The garments are sleeveless and feature a crew neckline, a shoulder measurement of six inches on a size Medium, and a straight, hemmed bottom. The neckline and the armholes are finished with self-fabric capping.

You state that you believe the appropriate classification for Style codes 89 540011 and 89 540022 is in HTS 6107.92.0040. This tariff number is for robes and other sleepwear. Because the garments are sleeveless, Style codes 89 540011 and 89 540022 are not considered T-shirts.

Consequently, the applicable subheading for Style codes 89 540011 and 89 540022 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. Effective January 1, 2004, the duty rate will be 32 percent ad valorem.

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

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