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

NY L86640 September 1, 2005 CLA-2-61: RR:NC:TA:356 L86640 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of a men’s pullover garment from China. Dear Ms. Boullet: In your letter dated July 27, 2005, you requested a tariff classification ruling on behalf of Mountain Hardware. As requested, your sample will be returned. Style OM1974 is a men’s knit garment that features a stand-up collar with a drawcord and a cordlock; a partial front opening with a zippered closure; long, hemmed, raglan sleeves; inner cuffs with thumb holes; a zippered patch pocket on the left chest; embroidered logos on the right chest and the rear collar; and a straight, hemmed bottom. Style OM1974 is constructed from two different knit fabrics. The major portions of the front and back panels and the raglan sleeves are of 100 percent polyester, raschel knit fabric that measures 12 stitches per two centimeters counted in the horizontal direction. The under sleeves, the lower sleeves near the hem, the lower portion of the back panel, the side panels, and narrow strips at the front and back raglan sleeve seams are constructed from 88 percent polyester, 12 percent elastane, finely knit pile fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. The raschel knit fabric comprises over 60 percent of the surface area and imparts the essential character to the garment. Consequently, the applicable subheading for Style OM1974 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 percent ad valorem. Style OM1974 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