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

NY I83520 July 29, 2002 CLA-2-61:RR:NC:TA:N3:356 I83520 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. Min Hong Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a men’s reversible garment from Hong Kong. Dear Mr. Hong: In your letter dated July 5, 2002, you requested a tariff classification ruling on behalf of Nautica Jeans. As requested, your sample will be returned. Style 3k1300 is a men’s sleeveless, reversible garment that features a round, capped neckline; oversized armholes finished with overlock stitching; and a straight, hemmed bottom. The garment is constructed from two free-hanging layers that are securely joined only at the neckline and at the armholes. One side of the garment is of 100 percent cotton, finely knit jersey fabric with a rear yoke of mesh knit fabric and the other side is of 100 percent polyester, finely knit, mesh fabric with a rear yoke of jersey knit fabric. A fiber content and origin label is sewn to the rear neckline and tear away country of origin, fiber content and care labels are sewn to the rear neckline and the side seam. Following General Rule of Interpretation 3 (c), the applicable subheading for Style 3k1300 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 rate of duty will be 32.4 per cent ad valorem. Style 3k1300 falls within textile category designation 638. 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 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 attached to 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