The tariff classification of a men’s knit pullover from the Philippines.

NY J80183 February 7, 2003 CLA-2-61:RR:NC:TA:N3:356 J80183 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Jenny Davenport Wal-Mart Stores, Inc. Wal-Mart Logistics Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a men’s knit pullover from the Philippines. Dear Ms. Davenport: In your letter dated January 14, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style DW1484/DU1484 is a men’s pullover constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures 20 stitches per two centimeters counted in the horizontal direction. Style DW1484/DU1484 features a self-fabric stand-up collar with a narrow woven fabric overlay at the neckline; a partial front opening with a zippered closure; an embroidered logo on the left chest; long sleeves with tunnel elastic cuffs; side seam pockets below the waist; and a tunnel elastic bottom. The applicable subheading for Style DW1484/DU1484 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 32.2 per cent ad valorem. Style DW1484/DU1484 falls within textile category designation 638. Based upon international textile trade agreements, products of the Philippines 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