The tariff classification of a men’s hooded sweater from Korea.

NY H87826 March 19, 2002 CLA-2-61:RR:NC:TA:N3:356 H87826 CATEGORY: Classification TARIFF NO.: 6110.30.3010 Ms. Kathryn Smith Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a men’s hooded sweater from Korea. Dear Ms. Smith: In your letter dated February 17, 2002, you requested a tariff classification ruling. As requested, your sample will be returned. Style 186475 is a men’s sweater constructed from jersey and finely knit pile fabrics. Style 186475 features a hood with a drawstring; long sleeves with rib knit cuffs; embroidered logos on the left chest and on the hood; and a tubular knit bottom. The front and the back panels (excluding the yokes) and the major portion of the sleeves are constructed from 55 percent acrylic, 45 percent cotton, jersey knit fabric that measures 5 stitches per two centimeters counted in the horizontal direction. The hood, the top portion of the sleeves and the front and the back yokes are constructed from 100 percent polyester, finely knit double faced pile fabric. Over 60 percent of the visible surface area is of jersey knit fabric. Consequently, the applicable subheading for Style 186475 will be 6110.30.3010, 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: sweaters: men’s. The rate of duty will be 32.4 per cent ad valorem. Style 186475 falls within textile category designation 645. Based upon international textile trade agreements, products of Korea 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