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NY L89094

December 30, 2005

CLA-2-61:RR:NC:TA:N3:358 L89094


TARIFF NO.: 6105.20.2030

Mr. Richard Recupero
Regent International Corporation
1411 Broadway
New York, NY 10018

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

Dear Mr. Recupero:

In your letter, dated December 1, 2005, you requested a tariff classification ruling on behalf of Regent International Corporation and A&M Apparel LLC.

Style 919102 is a boys’ garment constructed from 100% polyester, finely knit fabric that measures 15 inches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style 919102 has a rib knit collar; a full front opening with six snap closures; short sleeves with loose fitting rib knit cuffs; embroidered appliqués on the center chest; and a straight, hemmed bottom with side slits.

Although you refer to Style 919102 as a jacket, garments of this style are not designed for wear outdoors for protection against the elements. Consequently, the applicable subheading for Style 919102 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The rate of duty is 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 919102 falls within textile category designation 638. 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 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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski
National Commodity

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