The tariff classification of a men’s knit cardigan from Macau or the Philippines.

NY K81627 December 22, 2003 CLA-2-61:RR:NC:TA:N3:356 K81627 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. Peter Weinrauch Import Commodity Group, Ltd. 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a men’s knit cardigan from Macau or the Philippines. Dear Mr. Weinrauch: In your letter dated December 3, 2003, you requested a tariff classification ruling on behalf of Mometrends, Inc. As requested, your sample will be returned. Style MF49727 is a men’s cardigan constructed from 70 percent cotton, 30 percent wool, all-over 1x1 rib knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. Style MF49727 features a full front opening with a zippered closure; long, hemmed sleeves; and a straight, hemmed bottom. The applicable subheading for Style MF49727 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 is 16.9 percent ad valorem. Effective January 1, 2004, the rate of duty will be 16.5 percent ad valorem. Style MF49727 falls within textile category designation 338. Based upon international textile trade agreements, products of Macau and the Philippines 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