The tariff classification of a boys’ knit pullover garment from Vietnam.

NY K84408 April 19, 2004 CLA-2-61:RR:NC:TA:N3:356 K84408 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a boys’ knit pullover garment from Vietnam. Dear Ms. Monahan: In your letter dated March 18, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style B322252 is a boys’ layered-look pullover designed to resemble a long sleeve garment worn under a short sleeve garment. Style B32252 features a rib knit crew neckline; long, pieced sleeves with rib knit cuffs; overlaid strips on the shoulders and upper sleeves; a screen print on the center chest; and a straight hemmed bottom. The entire garment is constructed from finely knit jersey fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The lower portion of the sleeves from above the elbow area to the wrist is of 60 percent cotton, 40 percent polyester fabric. The remainder of the garment is of 100 percent cotton fabric. The applicable subheading for Style B322252 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 B322252 falls within textile category designation 338. Based upon international textile trade agreements, products of Vietnam are subject to visa requirements and quota restraints. You also requested information regarding the proper fiber content marking of this garment under the Sectional Disclosure requirements of the Textile Fiber Products Identification Act. For this information, you should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, NW, Washington, DC 20580. 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