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

NY F85489 May 3, 2000 CLA-2-61:RR:NC:TA:N3:356 F85489 CATEGORY: Classification TARIFF NO.: 6110.10.2010 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit garment from Hong Kong. Dear Ms. Girven: In your letter dated March 31, 2000, you requested a tariff classification ruling. As requested, your sample will be returned. Style 004-0455 (in men’s regular sizes) is a fully reversible garment. The front and back panels consist of two layers of knit fabric of different fiber contents and constructions. Side A has front and back panels of 100 percent wool, jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. Side B has front and back panels of 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The sleeves are common to both sides and are constructed from 100 percent wool, jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. The 100 percent polyester fabric on Side B constitutes approximately 60 percent of the visible surface area of that side. The garment has a full front, zippered opening with a reversible zipper pull; a rib knit stand-up collar; long sleeves with rib knit cuffs; side seam pockets on both of the reversible sides; a zippered left chest pocket on the jersey knit side; and a rib knit bottom. The same garment will be imported in men’s tall sizes as Style 004-0456. The garment is classified according to General Rule of Interpretation 3(c). Consequently, the applicable subheading for Styles 004-0455 and 004-0456 will be 6110.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair; other: men’s. The duty rate will be 16.4 percent ad valorem. Styles 004-0455 and 004-0456 fall within textile category designation 445. Based upon international textile trade agreements, products of Hong Kong 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