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

NY F87251 June 23, 2000 CLA-2-61:RR:NC:TA:N3:356 F87251 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a men’s knit pullover garment from Taiwan. Dear Ms. Bounds: In your letter dated May 24, 2000, you requested a tariff classification ruling on behalf of Design Resources, Inc. As requested, your sample will be returned. Style A9-623 is a men’s fully lined pullover garment. The shell is constructed from 60 percent cotton, 40 percent polyester, finely knit fabric that is brushed on the outside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. The lining is constructed from 100 percent polyester, woven fabric with an acrylic coating. Style A9-623 features a rib knit, crossover V-neckline; long sleeves with fabric covered elastic cuffs; and a fabric covered elastic waistband. The applicable subheading for Style A9-623 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 duty rate will be 18.2 percent ad valorem. Style A9-623 falls within textile category designation 338. 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 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