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NY L87271

September 29, 2005

CLA-2-61:RR:NC:TA:N3:356 L87271


TARIFF NO.: 6107.12.0010; 6110.30.3050

Mr. Arlen T. Epstein Esq.
DC Williams & Associates
470 Park Avenue South
New York, NY 10016

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

Dear Mr. Epstein:

In your letter dated September 2, 2005, you requested a tariff classification ruling on behalf of Kindnoon Offshore Trading Co., Ltd. As requested, your samples will be returned.

Style F06-RHT8 is a men’s pullover garment constructed from 100 percent polyester, finely knit pile fabric that is napped on the inside surface. The fabric measures 28 stitches per two centimeters counted in the horizontal direction. Style F06-RHT8 has a wide, loose fitting body and features a self-fabric mock turtleneck, long, hemmed sleeves with self-fabric cuffs, and a straight hemmed bottom.

Style F06-RHB3 is a pair of men’s long underpants constructed from 100 percent knitted polyester fabric. The garment features an open fly front, a fabric covered elasticized waistband measuring approximately 1-inch wide, two 2-ply rear panels that outline the upper buttocks area and are seamed together vertically down the garment center, a gusset panel, a hemmed leg bottom, and flatlock stitching at the seams.

Although you identify Style F06-RHT8 as an underwear item, the mock turtleneck and the construction of the garment are more indicative of an outerwear pullover. Consequently, the applicable subheading for Style F06-RHT8 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 percent ad valorem.

The applicable subheading for Style F06-RHB3 will be 6107.12.0010, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . . Men's. The rate of duty will be 14.9 percent ad valorem.

Style F06-RHT8 falls within textile category designation 638 and Style F06-RHB3 falls within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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