The tariff classification of a men’s knit pullover garment from China.Dear Mr. Downs:

NY L81222 January 7, 2005 CLA-2-61:RR:NC:TA:N3:356 L81222 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. Craig T. Downs Shat Corporation Miami-Dade 255 University Drive Coral Gables, FL 33134 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Downs: In your letter, which was received by this office on December 9, 2004, you requested a tariff classification ruling. The submitted sample is a men’s pullover garment constructed from 100 percent cotton, heavy weight jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckband; a sweat patch at the rear neckline; a cap visor and a narrow elastic band securely attached to the inner rear neckline; short hemmed sleeves; and a straight hemmed bottom. The pullover can be converted to a cap-like hat with a visor by the use of the elastic band to secure the garment to the head with the remainder of the garment covering the neck and shoulder area. We believe the chief use of the garment will be as a pullover shirt. Consequently the applicable subheading for the garment 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 is 16.5 percent ad valorem. The garment falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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