The tariff classification of a men’s knit pullover garment from Macau.

NY J86787 August 11, 2003 CLA-2-61:RR:NC:TA:N3:356 J86787 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Sue Lee K & M Express Co., Inc. 160-51 Rockaway Blvd., Suite # 203 Jamaica, NY 11434 RE: The tariff classification of a men’s knit pullover garment from Macau. Dear Ms. Lee: In your letter dated July 17, 2003, you requested a tariff classification ruling on behalf of American Design Group. Style PKN32602 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 15 stitches per two centimeters counted in the horizontal direction. Style PKN32602 features a rib knit spread collar; a partial front opening with a two button placket; a large triangular insert on the lower right front panel; embroidered logos on the rear panel near the collar and on the left chest; short, hemmed sleeves; and a straight, hemmed bottom with side slits. The applicable subheading for Style PKN32602 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 PKN32602 falls within textile category designation 338. Based upon international textile trade agreements, products of Macau 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 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