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NY L81146




December 28, 2004

CLA-2-61:RR:NC:TA:N3:356 L81146

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. Mark Schmittling
Cortez Customhouse Brokerage Company
Battle Creek, MI 49015

RE: The tariff classification of men’s knit pullover garments from France

Dear Mr. Schmittling:

In your letter dated November 29, 2004, you requested a tariff classification ruling on behalf of Aquaman Triathlon USA. As requested, your samples will be returned.

The first garment, which you refer to as “Aquaman T Shirt (short sleeve),” is a men’s pullover garment constructed from 100 percent polyester, finely knit mesh fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a crossover crew neckline; short, hemmed, raglan sleeves; pieced side panels; a heat seal logo on the center chest and at the rear neckline; and a straight, hemmed bottom.

The second garment, which you refer to as “Aquaman T Shirt White,” is a men’s pullover garment constructed from 80 percent nylon, 20 percent elastane, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a mock turtle neck; short, raglan sleeves with self-fabric banded cuffs; pieced side panels; a heat seal logo on the center chest and at the rear neckline; and a straight, hemmed bottom.

The third garment, which you refer to as “Aquaman T Shirt (long sleeve),” is a men’s pullover garment constructed from 100 percent polyester, finely knit mesh fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a crossover crew neckline; long, hemmed, raglan sleeves; pieced side panels; a heat seal logo on the center chest and at the rear neckline; and a straight, hemmed bottom.

The fourth garment, which you refer to as “Aquaman Ventilate Top Singlet,“ is a men’s sleeveless pullover garment constructed from both mesh and jersey knit fabric. Both fabrics measure more than 9 stitches per two centimeters counted in the horizontal direction. The front and rear panels, with the exception of the side panels, are of 80 percent nylon, 20 percent elastane, jersey knit fabric. The side panels are constructed from 100 percent polyester, mesh knit fabric. The garment has a partial front opening with a zippered closure; a round neckline; a heat seal logo on the left chest and at the rear neckline; a double pocket below the waist on the rear panel; and a straight, hemmed bottom.

You state that the garments will be used for swimming and other outdoor activities. As multi-use garments, the applicable subheading for the four styles 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 is 32 per cent 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.

Sincerely,

Robert B. Swierupski
Director,

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