The tariff classification of men’s and women’s knit garments from India and the Philippines.

NY K88176 August 24, 2004 CLA-2-61:RR:NC:TA:N3:356 K88176 CATEGORY: Classification TARIFF NO.: 6110.20.2040; 6110.30.3055 Ms. Elizabeth A. Burns The North Face, Inc. N850 County Hwy. CB Appleton, WI 54914 RE: The tariff classification of men’s and women’s knit garments from India and the Philippines. Dear Ms. Burns: In your letter dated July 29, 2004, you requested a tariff classification ruling. As requested, your samples will be returned. Style ALE2 “M Howitt Hoodie” is a men’s sweatshirt constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. Style ALE2 features a fully lined hood with a drawstring closure; long sleeves with rib knit cuffs; a pouch pocket below the waist; embroidered logos on the left sleeve and on the rear left shoulder; felt appliqués on the center chest; and a rib knit bottom. Style ALJ3 “W TKA Full Zip Hoodie” is a women’s cardigan constructed from 100 percent polyester, finely knit fabric that is napped on the inside surface. The outer surface of the fabric of the garment measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style ALJ3 has a self-fabric hood; a full front opening with a zippered closure; long sleeves with loose fitting reverse fabric cuffs; patch pockets with reverse fabric trim below the waist; embroidered logos on the left pocket and on the left sleeve; and a straight bottom with a drawcord and cord locks. The applicable subheading for Style ALE2 will be 6110.20.2040, 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: sweatshirts: men's or boys'. The rate of duty will be 16.5 percent ad valorem. In your letter you stated that the classification of Style ALJ3 should be 6102.30.2010. However the loose fit of the cuffs precludes classification under that heading. Consequently, the applicable subheading for Style ALJ3 will be 6110.30.3055, 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: women's or girls’. The rate of duty will be 32 percent ad valorem. Style ALE2 falls within textile category designation 338. Style ALJ3 falls within textile category designation 639. Based upon international textile trade agreements, products of India and the Philippines 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