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

NY M81692 March 30, 2006 CLA-2-61:RR:NC:TA:N3:356 M81692 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover from Vietnam. Dear Ms. Helm: In your letter dated February 27, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style G3006 is a men’s pullover garment constructed from 100% cotton, knit fabric that measures 15 stitches per 2 centimeters counted in the horizontal direction. The garment features a rib knit neckband, a partial front opening without a closure, long sleeves with rib knit cuffs, a sweat patch at the rear neckline, an embroidered logo on the rear panel below the neckband, and a rib knit bottom. The garment components are cut to shape and assembled by sewing. Consequently the applicable subheading for Style G3006 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: other: men's or boys'. 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 G3006 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