The tariff classification of men’s and boys’ knit garments from Taiwan.Dear Ms. Mossa:

NY J81559 March 24, 2003 CLA-2-61:RR:NC:TA:N3:356 J81559 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Carol Mossa Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boys’ knit garments from Taiwan. Dear Ms. Mossa: In your letter dated February 25, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 433 is a men’s garment constructed from 100 percent polyester, finely knit mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 433 is sleeveless and has a baseball neckline; a full front opening with six button closures; hemmed armholes; and a hemmed bottom with a curved tail. The garment is imported in men’s sizes Small through 2XL. You state that you will import the same garment in boys’ sizes Medium and Large as Style 436. The applicable subheading for Styles 433 and 436 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. Styles 433 and 436 fall within textile category designation 638. Based upon international textile trade agreements, products of Taiwan 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