The tariff classification of men’s knit garments from Macau.

N008656 April 10, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010; 6110.20.2069 Ms. Maya Kessler Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of men’s knit garments from Macau. Dear Ms. Kessler: In your letter dated March 16, 2007, you requested a tariff classification ruling. As requested, your samples will be returned. Style 033-6873, in men’s regular sizes, is a reversible jacket constructed from 100% cotton, waffle knit fabric on one side and 100% cotton, jersey fabric on the other side. The garment features a self-fabric hood; a full front opening with a reversible zipper closure; long sleeves with rib knit cuffs; a large screen print on the back panel of the jersey knit side; pouch pockets below the waist on the waffle knit side; and a rib knit bottom. You state that the same garment will be imported in men’s tall sizes as Style 033-6874. Style 033-6842, is men’s regular sizes, is a pullover garment constructed from 65% cotton, 35% polyester, double knit fabric that measures 16 stitches per 2 centimeters counted in the horizontal direction. Style 033-6842 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed, raglan sleeves; and a curved hemmed bottom. You state that the same garment will be imported in men’s tall sizes as Style 033-6843. The applicable subheading for Styles 033-6873 and 033-6874 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% valorem. The applicable subheading for Styles 033-6842 and 033-6843 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: men's or boys': other. 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/. Styles 033-6873 and 033-6874 fall within textile category designation 334. Styles 033-6842 and 033-6843 fall within textile category designation 338. 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