The tariff classification of men’s knit garments from China.

NY K88111 August 18, 2004 CLA-2-61:RR:NC:TA:N3:356 K88111 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of men’s knit garments from China. Dear Mr. Maloney: In your letter dated July 22, 2004, you requested a tariff classification ruling on behalf of Capital Mercury Apparel, Ltd. As requested, your samples will be returned. Style TEV 3002LF is a men’s pullover garment constructed from 100 percent polyester, finely knit pile fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. The pullover features a self fabric stand-up collar with an under side of woven fabric; a partial front opening with a zippered closure; long, hemmed sleeves; an embroidered logo on the left sleeve; an inner zippered pocket on the left chest; a half moon at the rear neckline; and a hemmed bottom with a curved tail. Style TEV 3007SH is a men’s garment constructed from 100 percent polyester, finely knit pile fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. Style TEV 3007SH features a self fabric point collar with an under side of woven fabric; a full front opening with six left over right snap fasteners; long sleeves with snap closures at the cuffs; woven fabric shoulder inserts and a woven fabric rear yoke; two woven fabric patch pockets on the chest with flaps and snap closures; a woven fabric patch pocket with a flap and a snap closure located on the rear panel below the waist; woven fabric inserts at the side seams; and a curved, hemmed bottom. Following Chapter 61, Note 4, Style TEV 3007SH cannot be classified in HTS 6105 because of the rear pocket below the waist. Consequently, the applicable subheading for Styles TEV 3002LF and TEV 3007SH will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty will be 32 per cent ad valorem. Styles TEV 3002LF and TEV 3007SH fall within textile category designation 638. Based upon international textile trade agreements, products of China 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