The tariff classification of men’s knit garments from Taiwan. Dear Ms. Callahan:

NY F86718 June 1, 2000 CLA-2-61:RR:NC:TA:N5:356 F86718 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3050 Ms. Kelly M. Callahan New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843 RE: The tariff classification of men’s knit garments from Taiwan. Dear Ms. Callahan: In your letter dated May 2, 2000, you requested a tariff classification ruling. As requested, your samples will be returned. Style MJK1260 is a men’s jacket constructed from 95 percent polyester, 5 percent polyurethane, pique knit fabric. Style MJK1260 features a full front opening with a zippered closure; a convertible collar; long, sleeves with rib knit cuffs; zippered slant pockets below the waist; and a straight bottom with a drawcord. There is an embroidered logo on the left chest. Style MLS1260 is a men’s garment constructed from 95 percent polyester, 5 percent polyurethane, pique knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. Style MLS1260 features a full front opening with a zippered closure; a convertible collar; long, sleeves with rib knit cuffs; slant pockets below the waist; and a straight, hemmed bottom. There is an embroidered logo on the lower left front panel. The applicable subheading for Style MJK1260 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: men’s. The rate of duty will be 28.9 percent ad valorem. The applicable subheading for Style MLS1260 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 32.9 percent ad valorem. Style MJK1260 falls within textile category designation 634. Style MLS1260 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 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division