The tariff classification of a men’s knit sweatshirt and a pair of fleece pants from Vietnam.

NY J88561 September 24, 2003 CLA-2-61:RR:NC:TA:N3:356 J88561 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6110.30.3040 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a men’s knit sweatshirt and a pair of fleece pants from Vietnam. Dear Ms. Liu: In your letter dated August 19, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Item K62I1163 is a men’s sweatshirt constructed from 100 percent acrylic, finely knit fabric that is napped on the inside surface. The sweatshirt features a self-fabric hood with a drawcord; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. Item K62I1162 is a pair of men’s pants constructed from 100 percent acrylic, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawcord; side seam pockets; and hemmed legs. The applicable subheading for Item K62I1163 will be 6110.30.3040, 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: sweatshirts: men’s or boys’. The rate of duty will be 32.4 per cent ad valorem. The applicable subheading for Item K62I1162 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty is 28.4 percent ad valorem. Item K62I1163 falls within textile category designation 638. Item K62I1162 falls within textile category designation 647. Based upon international textile trade agreements, products of Vietnam 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