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

NY K83458 March 19, 2004 CLA-2-61:RR:NC:TA:N3:356 K83458 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a men’s knit garment from France. Dear Mr. Stack: In your letter dated February 25, 2004, you requested a tariff classification ruling on behalf of Devanlay U.S., Inc. As requested, your sample will be returned. Style L1222 is a men’s pullover garment constructed from 100 percent cotton, finely knit pique fabric that measures fewer than 10 stitches per linear centimeter counted in the horizontal direction and more than 10 stitches per linear centimeter counted in the vertical direction. Style L1222 features a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; an embroidered applique on the left chest; and a straight, hemmed bottom with side slits. The applicable subheading for Style L1222 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 16.5 percent ad valorem. Style L1222 falls within textile category designation 338. Based upon international textile trade agreements, products of France are not subject to visa requirements or quota restraints. 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