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

NY C81405 December 2, 1997 CLA-2-61:RR:NC:TA:N3:356 C81405 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Lydia Concepcion Inter-Maritime Forwarding Co., Inc. 156 William Street New York, NY 10038-2689 RE: The tariff classification of a men's knit pullover from Taiwan. Dear Ms. Concepcion: In your letter dated October 31, 1997, you requested a tariff classification ruling on behalf of Pepe Jeans. As requested, the sample will be returned. Style 980501058 ("Porsche Pullover") is a men's pullover garment constructed from 70 percent acrylic, 30 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The garment features a partial front opening with a zipper closure; a convertible collar; long hemmed sleeves; a zippered opening on the left side seam; and a hemmed bottom with a drawcord. There is a large rectangular fabric label on the center chest, a small hanger loop on the rear panel below the collar, and a small logo on the upper portion of the left sleeve. The applicable subheading for Style 980501058 ("Porsche Pullover") 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 duty rate will be 33.5 percent ad valorem. Style 980501058 ("Porsche Pullover") falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement 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 subject 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 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 attached to 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 212-466-5877. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division