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

NY M86840 October 13, 2006 CLA-2-61:RR:NC:TA:N3:356 M86840 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Don Wallace Carson Customs Brokers USA 925 Unit B Boblett St. Blaine, WA 98230 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Wallace: In your letter dated September 18, 2006, you requested a tariff classification ruling on behalf of Australian Outback Collection. As requested, your sample will be returned. Style S15 is a men’s garment that is cut and sewn from 65% bamboo, 30% Tencel lyocell, 5% spandex, finely knit jersey fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The fabric weight is 260 grams per square meter. Style S15 features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. In your submission, you provided information describing the bamboo used in this garment as a regenerated cellulose fiber. Bamboo that is processed as a regenerated cellulose fiber is considered an artificial fiber. Consequently, the applicable subheading for Style S15 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 boys’. 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 S15 falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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