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

NY G89098 April 27, 2001 CLA-2-61:RR:NC:TA:N3:356 G89098 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Kortney Whalen Cabela’s Incorporated One Cabela Drive Sidney, NE 69160 RE: The tariff classification of a men’s knit garment from China. Dear Ms. Whalen: In your letter dated April 4, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 921489 is a men’s knit garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 921489 features a stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; two zippered slash pockets below the waist; and a loose fitting, straight, hemmed bottom. The garment is designed to be worn either separately or attached to the inside of a jacket and used as a liner. There is a woven fabric tab with a snap closure at the center rear neckline and woven fabric loops at the end of each sleeve to facilitate attachment to another garment when used as a liner. The applicable subheading for Style 921489 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 921489 falls within textile category designation 638. Based upon international textile trade agreements, products of China 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