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

NY M81199 April 5, 2006 CLA-2-61:RR:NC:TA:N3:356 M81199 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Giles Meredith-Jones: Neo-Concept (NY) Corporation 27 West 17th Street, Suite #504 New York, NY 10011 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Meredith-Jones: In your letter dated March 13, 2006, you requested a tariff classification ruling on behalf of Ted Baker. Style J5AM/GK26/INVIGOR is a men’s polo-style pullover garment constructed from 100% cotton, jersey knit fabric that measures 20 stitches per 2 centimeters counted in the horizontal direction. The garment features a flat knit spread collar; a partial front opening with three button closures; short, raglan sleeves with rib knit cuffs; and a rib knit bottom. Because the stitch count is more than 18 stitches per 2 centimeters, the garment does not meet the requirements of Chapter 61, Statistical Note 6. Consequently the applicable subheading for Style J5AM/GK26/INVIGOR will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% 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 J5AM/Gk26/INVIGOR 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