The tariff classification of men’s knit pullover garments from Taiwan.

NY K88312 August 23, 2004 CLA-2-61:RR:NC:TA:N3:356 K88312 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of men’s knit pullover garments from Taiwan. Dear Ms. Morelli: In your letter dated July 27, 2004, and in subsequent correspondence dated August 18, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Styles 75587 “Training Man Tee”, 15505 “Escape Graphic Tee”, 75591 “Heather Basic Logo Tee”, and 45507 “Winged Foot Tee” are men’s pullover garments constructed from 100 percent polyester, finely knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The pullovers feature a high rib knit neckband; short, hemmed sleeves; a large dry heat transfer decal on the front chest; forward shoulder seams; and a straight, hemmed bottom. The applicable subheading for Styles 75587, 15505, 75591 and 45507 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 75587, 15505, 75591 and 45507 fall within textile category designation 638. Based upon international textile trade agreements, products of Taiwan 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 attached to 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