The tariff classification of a men’s knit pullover garment.

NY L81338 December 29, 2004 CLA-2-61:RR:NC:TA:N3:356 L81338 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Linda Smith John S. Conner, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of a men’s knit pullover garment. Dear Ms. Smith: In your letter dated November 18, 2004, you requested a tariff classification ruling on behalf of 180’s LLC. As requested, your sample will be returned. The submitted sample, which you refer to as a “Gorgonz Workshirt,” is a men’s pullover garment constructed from 85 percent polyester, 15 percent cotton, finely knit pique fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short hemmed sleeves; mesh inserts extending from the underarms to the end of the sleeves; divided pockets with hook and loop closures on the left sleeve and on the left chest; self-fabric overlays on each shoulder; and a straight, hemmed bottom. The applicable subheading for the “Gorgonz Workshirt” 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 general rate of duty is 32 per cent ad valorem. The “Gorgonz Workshirt” falls within textile category designation 638. 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