The tariff classification of a men’s knit garment from India.

NY E89315 December 2, 1999 CLA-2-61:RR:NC:TA:N3:356 E89315 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. Douglas H.K. Lancaster International News 19226 70th Avenue South Kent, WA 98032 RE: The tariff classification of a men’s knit garment from India. Dear Mr. Lancaster: In your letter dated October 26, 1999, you requested a tariff classification ruling. Your sample will be returned, as requested. Style 02M-6515 is a men’s pullover garment constructed from 100 percent cotton, finely knit, 2x2 rib fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 02M-6515 features oversized armholes; a low round front neckline; a rear neckline that does not fall below the nape of the neck; and a straight, hemmed bottom. There is V-shaped sweat patch at the rear neckline and a large woven label sewn to the center chest. The applicable subheading for Style 02M-6515 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty is be 18.6 percent ad valorem. In 2000, the rate of duty will be 18.2 percent ad valorem. Style 02M-6515 falls within textile category designation 338. Based upon international textile trade agreements, products of India 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 listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division