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NY K84537

April 19, 2004
CLA-2-61:RR:NC:TA:N3:356 K84537


TARIFF NO.: 6110.30.3050

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

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

Dear Ms. Reynics:

This letter replaces NY K81005 that was issued on January 27, 2004. In a letter dated March 22, 2004, you state that the construction of Style 570223828 “Avenue Bicep” has been changed and you provided a sample of the redesigned garment.

Style 570223828 “Avenue Bicep” is a boys’ (sizes 8-20) pullover garment constructed from two layers that are designed to resemble a tank top worn over a T-shirt. The two layers are joined by common side seams that are sewn as one seam and by a common straight hem. The shoulder seam of the outer layer is sewn over the shoulder seam of the inner layer and is not sewn as one seam.

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 capping at the round neckline; and rib knit edging at the armholes. The inner layer is constructed from 100 percent cotton, finely knit jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The inner layer has a rib knit crew neckline and short, hemmed sleeves.

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 “Avenue Bicep” 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 “Avenue Bicep” falls within textile category designation 638. Based upon international textile trade agreements, products of 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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