NY I88275

December 2, 2002

CLA-2-61:RR:NC:TA:N3:356 I88275

CATEGORY: Classification

TARIFF NO.: 6110.30.3050; 4908.90.0000; 9801.10.00

Ms. Cindi Wood, NRC-1

Nike, Inc.

One Bowerman Drive

Beaverton, OR 97005-6453

RE: The tariff classification of a men’s pullover garment from Malaysia and a package of heat transfers of U. S. origin.

Dear Ms. Wood:

In your letter dated November 4, 2002, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 136469 is a men’s pullover garment constructed from 100 percent polyester, double knit fabric that measures 40 stitches per two centimeters counted in the horizontal direction. The pullover is sleeveless and has a rib knit mock turtleneck; hemmed armholes; and a straight, hemmed bottom. There are rubberized appliques on the center chest, at rear neckline and near the rear hem.

You state that Style 136469 will be imported with a packet of heat transfers that will allow the ultimate consumer to have the ability to personalize the garment. The heat transfers consist of letters and numbers, each measuring approximately 4 inches by 6 ½ inches, that are enclosed in a sealed plastic package. You state that the heat transfers are of U. S. origin.

The applicable subheading for Style 136469 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 32.4 per cent ad valorem.

The applicable subheading for the heat transfers will be 4908.90.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for: Transfers (decalcomanias): other. The rate of duty will be 3.1 cents per kilogram.

Subheading 9801.10.00, HTSUS, provides for the duty free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1). Since the heat transfers are of U.S. origin, they may be eligible for duty free treatment under subheading 9801.00.10, HTSUS, upon return to the U.S., provided the documentation requirements of CFR §10.1 are satisfied.

Style 136469 falls within textile category designation 638. Based upon international textile trade agreements, products of Malaysia 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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,

National Commodity

Specialist Division