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

NY M85122 August 14, 2006 CLA-2-61:RR:NC:TA:N3:356 M85122 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Harry Katsaros Nik & Associates 800 S. Hindry Avenue, Unit A Inglewood, CA 90301 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Katsaros: In your letter dated July 17, 2006, you requested a tariff classification ruling on behalf of Michael Gerald LTD. Your sample will be returned, as requested. Style 6-385 is a men’s pullover garment that features a rib knit crew neckline, long raglan sleeves with rib knit cuffs, and a rib knit bottom. The garment is constructed from two different knit fabrics. The front and back panels 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 side panels, the raglan sleeves, the crew neckband and the waistband are constructed from 100% cotton, 2x2 rib knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The provisions of Chapter 61, Statistical Note 6 do not apply because the front and back panels are components of the garment and are not knit to shape. Consequently, the applicable subheading for Style 6-385 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. The rate of duty 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 6-385 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. 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