The tariff classification of a men’s reversible sweater from Hong Kong.

NY H86501 January 17, 2002 CLA-2-61:RR:NC:TA:N3:356 H86501 CATEGORY: Classification TARIFF NO.: 6110.20.2010 Mr. Ryan LaPrade Burton Corporation 80 Industrial Parkway Burlington, VT 05401 RE: The tariff classification of a men’s reversible sweater from Hong Kong. Dear Mr. LaPrade: In your letter dated December 18, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style B34901016 “Reverse Crew” is a men’s reversible sweater constructed from jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. Style B34901016 features a rib knit crew neckline; long, set-in sleeves; a screen printed logo on one side; and a straight bottom. The body and each of the sleeves are formed from continuously knit panels that are folded at the bottom and the sleeve ends to form the reverse layer of fabric. The folding results in one side of the garment that is of 100 percent cotton and the other side that is of a 55 percent wool, 45 percent cotton blend. The aggregate fiber content of the entire garment is 72 percent cotton, 28 percent wool by weight. The crew neckband is common to both sides of the garment. The applicable subheading for Style B34901016 will be 6110.20.2010, 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: sweaters: men's. The rate of duty is 17.3 percent ad valorem. Style B34901016 falls within textile category designation 345. 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 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division