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

NY L81679 February 2, 2005 CLA-2-61:RR:NC:TA:N3:356 L81679 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. Jeffrey O. Gregory Design Resources, Inc. 8900 State Line Road, Suite 500 Leawood, KS 66206 RE: The tariff classification of a men’s knit pullover garment from Vietnam. Dear Mr. Gregory: In your letter dated December 30, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style PF16 is a men’s pullover garment constructed from 100 percent polyester, finely knit pile fabric that is napped on the inside and outside surfaces. The garment features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves finished with elasticized capping; two side seam pockets below the waist; a hanger loop below the rear neckline; and a straight bottom finished with elasticized capping. The applicable subheading for Style PF16 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 is 32 per cent ad valorem. Style PF16 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.cpb.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