The tariff classification of men’s and boys’ knit pullover garments from Mauritius.

NY K84647 April 28, 2004 CLA-2-61:RR:NC:TA:N3:356 K84647 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Anna Lynn Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boys’ knit pullover garments from Mauritius. Dear Ms. Lynn: In your letter dated March 29, 2004, requested a tariff classification ruling. As requested, your sample will be returned. Style 420 “Baseball Jersey” is a men’s pullover garment constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style 420 features a rib knit crew neckline; three quarter length, hemmed, raglan sleeves; and a curved bottom finished with overlock stitching. Style 420 will be imported in men’s sizes Small through 3XL. You state that the same garment will be imported in boys’ (youth) sizes Small, Medium and Large as Style 421. The applicable subheading for Styles 420 and 421 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. Styles 420 and 421 fall within textile category designation 338. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements. 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