The tariff classification of a boys’ reversible pullover garment from Sri Lanka. Dear Ms. Greener: In your letter, dated March 15, 2001, you requested a tariff classification ruling. As requested, your sample will be returned.

NY G89010 April 25, 2001 CLA-2-61:RR:NC:TA:N5:356 G89010 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a boys’ reversible pullover garment from Sri Lanka. Dear Ms. Greener: In your letter, dated March 15, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 018-0120 is a boys’ reversible pullover constructed from two free-hanging layers of knit fabric. The fabric on one side is 100 percent polyester, finely knit mesh and the fabric on the other side is 100 percent cotton, finely knit jersey. Both fabrics measure more than 9 stitches per two centimeters counted in the horizontal direction. Style 018-0120 features a rib knit crew neckline; long, sleeves with rib knit cuffs; a screen printed logo on the front panel of each of the reversible sides; secure tacking at each side seam near the hem; and a straight, hemmed bottom. The neckband and the cuffs are common to both sides of the garment. You state that there will be a tear-out paper label sewn to the center of the neck which will show the country of origin, size, fiber content, care instructions, and RN number. Following General Rule of Interpretation 3(c), the applicable subheading for Style 018-0120 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 32.7 percent ad valorem. Style 018-0120 falls within textile category designation 638. Based upon international textile trade agreements, products of Sri Lanka 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