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

NY M84754 July 28, 2006 CLA-2-61: RR:NC:TA:N3:356 M84754 CATEGORY: Classification TARIFF NO.: 6110.20.2010 Mr. Harry Katsaros Nik & Associates 800 S. Hindry Avenue, Unit A Inglewood, CA 90301 RE: The tariff classification of a men’s knit sweater from China. Dear Mr. Katsaros: In your letter dated June 24, 2006, you requested a tariff classification ruling on behalf of Michael Gerald LTD. Style 6-157ZH is a men’s sweater that features a hood with a drawstring, a full front opening with a zippered closure, long sleeves with rib knit cuffs, two pouch pockets below the waist, and a rib knit bottom. The garment is constructed from two different knit fabrics. The front and the back panels are constructed from 100% cotton, reverse jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. The sleeves, the hood and the pockets are cut and sewn from 80% cotton, 20% polyester, finely knit pile fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The reverse jersey knit fabric comprises the over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 6-157ZH will be 6110.20.2010, 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: sweaters: men’s. The rate of duty will be 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 6-157ZH falls within textile category designation 345. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division