The tariff classification of a man's knit pullover from Taiwan.

NY 870541 February 12, 1992 CLA-2-61:S:N:N3-I:356 870541 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. Jose Audero Jr. Audero Sports Supply, Inc. 4935 McConnell Avenue - Suite 11 Los Angeles, California 90066 RE: The tariff classification of a man's knit pullover from Taiwan. Dear Mr. Audero: In your letter dated January 8, 1992, you requested a tariff classification ruling. The submitted sample, Style 003, which you describe as a soccer goalie shirt, is a man's long sleeved pullover garment which is constructed from 100 percent polyester, finely knit fabric containing 15 stitches per linear centimeter counted in the horizontal direction. The garment features a rib knit spread collar without a placket; long sleeves with rib knit cuffs; and a hemmed bottom. Lightweight, channel quilted foam padding is located on each shoulder extending from the neckline to the outer portion of the upper arm and on the lower arm from the elbow to the wrist. We do not believe that the lightweight foam padding is sufficient to preclude this garment from wear outside the playing field. Consequently, the garment is classifiable in heading 6110 and the provisions of subheading 9902.62.01 do not apply. The applicable subheading for this garment 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: other: men's or boys' The duty rate will be 34.2 percent ad valorem. This garment falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are sub- ject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport