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

NY M82450 May 12, 2006 CLA-2-61:RR:NC:TA:N3:356 M82450 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut Street Boulder, CO 80301 RE: The tariff classification of a men’s knit pullover garment from Laos. Dear Ms. Nichols: In your letter dated April 10, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4104 “Men’s Core Sweater” is a men’s pullover garment that features a partial front opening with a zippered closure; a stand-up collar; long, hemmed sleeves; a straight bottom with a drawcord and cordlocks; a rubber logo appliquéd to the left chest; and an embroidered logo on the back panel. Style 4104 is constructed from two different knit fabrics. The majority of the front and back panels and the outer portion of the sleeves are cut and sewn from a laminated fabric consisting of an outer layer of a 1x1 rib knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction bonded to a 100% polyester, finely knit pile fabric. The underarm panels and inserts at each side seam are constructed from 93% polyester, 7% spandex, finely knit pile fabric. The applicable subheading for Style 4104 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: men’s or boy’s: 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 4104 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