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NY L80430




November 24, 2004

CLA-2-61:RR:NC:TA:N3:356 L80430

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0012; 6110.20.2065

Mr. Tom Gould
Zisser Group
3807 W. Sierra Hwy., #4420
Acton, CA 93510

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

Dear Mr. Gould:

In your letter dated October 27, 2004, you requested a tariff classification ruling on behalf of Giant Merchandising.

The submitted samples are men’s garments constructed from 100 percent cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garments feature a rib knit crew neckline; short, hemmed sleeves; a large design on the center chest, and a straight, hemmed bottom.

You state that domestic and foreign made T-shirt “blanks" will be screen printed in Mexico with a variety of inks, some using special-effect additives, texturing agents and pigment concentrates.

Style Number 1 has a large screen print design on the center chest that results in a relatively smooth, flat design having the texture of thin paint.

Style Number 2 has a large screen print design that uses a metallic ink that results in a flat design with a metallic sheen having the texture of thin paint.

Style Number 3 has a large puff print on the center chest. You state that puff ink is a special ink that contains plastisol and blowing agents to form the puff ink. The blowing agents expand during the curing and drying stages of the printing process causing the ink to rise from the surface creating a raised, three-dimensional design.

Style Number 4 has a large metallic puff print on the center chest. The design, which uses a metallic puff ink, has a raised, three-dimensional surface with a metallic sheen.

Style Number 5 has a large high density print on the center chest. You state that the design is made with the use of a high density plastisol ink that is specially formulated to allow the stacking of ink layers during the printing process resulting in a design with a raised surface.

Style Number 6 has a large clear jell print on the center chest. You state that the design is made with the use of a traditional screen printing process that is overprinted using clear jell ink to produce a soft, high gloss, clear jell-like design with a raised surface.

Style Number 7 has a large raised design on the center chest that you identify as “caviar bead” printing. This is produced in a three step process in which a plastisol ink base is printed on the garment, colored “caviar beads” are sprinkled on the wet ink, then the garment is run through a dryer to cure the plastisol ink and hold the beads in place.

Style Numbers 1 and 2 have a screen print design with a flat surface. Consequently, the applicable subheading for Styles 1 and 2 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: men’s. The duty rate is 16.5 percent ad valorem.

Style Numbers 3, 4, 5, 6, and 7 are printed with large designs using puff printing, clear jell printing, high density printing, and caviar bead printing that result in a raised surface inconsistent with a garment “of the underwear type”. The large raised printing has the appearance of an appliqué. Consequently, the applicable subheading for Styles 3, 4, 5, 6, and 7 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty is 16.5 percent ad valorem.

Styles 1, 2, 3, 4, 5, 6, and 7 fall within textile category designation 338. Based upon international textile trade agreements, depending upon the country of origin, the garments may be 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.

Sincerely,

Robert B. Swierupski
Director,

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