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

NY K87679 July 30, 2004 CLA-2-61:RR:NC:TA:N3:356 K87679 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Mary Bailey Sears, Roebuck & Co. D5-255BA 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a boys’ knit pullover garment from Macau. Dear Ms. Bailey: In your letter dated July 9, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style KH4CV1588BB is a pullover garment in big boys’ sizes, Small through X-large. The pullover is constructed from 100 percent cotton, double knit fabric that measures 10 stitches per two centimeters counted in the horizontal direction. Style KH4CV1588BB features a rib knit crew neckline, long sleeves, and a straight bottom. The applicable subheading for Style KH4CV1588BB 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 KH4CV1588BB falls within textile category designation 338. Based upon international textile trade agreements, products of Macau are subject to visa requirements and 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