The tariff classification of men’s knit garments from China.Dear Mr. Sachs:

NY L89942 February 23, 2006 CLA-2-61:RR:NC:TA:N3:356 L89942 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3030; 6110.30.3053 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Avenue McKees Rocks, PA 15136 RE: The tariff classification of men’s knit garments from China. Dear Mr. Sachs: In your letter dated January 25, 2006, you requested a tariff classification ruling. As requested, your samples will be returned. Four styles of men’s knit garments were submitted. All are constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style 36-820 is a men’s jacket that features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; a zippered inset pocket on the left sleeve; and a straight bottom with a drawcord and cord locks. Style 36-821 is a men’s pullover garment that features a self-fabric hood with a drawcord and cord locks; long sleeves with rib knit cuffs; pouch pockets below the waist; a zippered inset pocket on the left sleeve; and a straight bottom with a drawcord and cord locks. Style 36-822 is a men’s vest that features a self-fabric stand-up collar; a full front opening with a zippered closure; oversized armholes; pouch pockets below the waist; and a straight bottom with a drawcord and cord locks. Style 36-823 is a men’s pullover garment that features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit bottom. The applicable subheading for Style 36-820 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 36-822 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% ad valorem The applicable subheading for Styles 36-821 and 36-823 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 36-820 falls within textile category designation 634. Styles 36-821 and 36-823 fall within textile category designation 638. Style 36-822 falls within textile category designation 659. 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