The tariff classification of a boys’ knit garment from Taiwan.

NY J85588 July 8, 2003 CLA-2-61:RR:NC:TA:N3:356 J85588 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. Ray Meighan Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a boys’ knit garment from Taiwan. Dear Mr. Meighan: In your letter dated June 4, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style FW101 is a boys’ garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with self fabric cuffs; a patch pocket on the left sleeve; inset pockets below the waist with hook and loop closures; and a straight hemmed bottom. The garment will be imported in boys’ sizes 8-20. The applicable subheading for Style FW101 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 FW101 falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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