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

NY M81672 March 27, 2006 CLA-2-61:RR:NC:TA:N3:356 M81672 CATEGORY: Classification TARIFF NO.: 6110.30.3010 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a men’s knit sweater vest from China. Dear Ms. Monahan: In your letter dated February 23, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style R306570 is a men’s sweater vest constructed from 55% acrylic, 45% cotton, double knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. Style R306570 features s V-neckline, oversized armholes, and a rib knit bottom. The applicable subheading for Style R306570 will be 6110.30.3010, 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: sweaters: men’s. 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 R306570 falls within textile category designation 645. 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