The tariff classification of a men’s knit cardigan from India.

NY J83184 May 6, 2003 CLA-2-61:RR:NC:TA:N3:356 J83184 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Maristella Iacobello Phillips - Van Heusen Corporation 200 Madison Avenue, New York, NY 10016 RE: The tariff classification of a men’s knit cardigan from India. Dear Ms. Iacobello: In your letter dated April 7, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2621 is a men’s sweater-like cardigan constructed from 100 percent cotton, double knit fabric. The outside surface of the fabric measures 13 stitches per two centimeters counted in the horizontal direction. Style 2621 features a rib knit mock turtleneck; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a patch pocket with a flap and a button closure on the left sleeve; and a rib knit bottom. The applicable subheading for Style 2621 will be 6110.20.2065, 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: other: men's or boys'. The rate of duty will be 16.9 percent ad valorem. Style 2621 falls within textile category designation 338. Based upon international textile trade agreements, products of India 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