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NY K81109

December 11, 2003
CLA-2-61:RR:NC:TA:N3:356 K81109


TARIFF NO. 6109.90.1007

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 code 89 540020 is a men’s T-shirt constructed from 95 percent nylon, 5 percent spandex, finely knit jersey fabric. The T-shirt features a crew neckline finished with self-fabric capping; short, hemmed sleeves; and a straight, hemmed bottom.

You state that you believe the appropriate classification for Style code 89 540020 is in HTS 6107.92.0040. This tariff number is for robes and other sleepwear. Style code 89 540020 is considered a T-shirt.

Consequently, the applicable subheading for Style code 89 540020 will be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTS), 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' T-shirts: men’s. The duty rate is 32.2 percent 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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