The tariff classification of a men’s knit garment from Hong Kong and China.

N027659 June 3, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit garment from Hong Kong and China. Dear Ms. Iacobello: In your letter dated April 25, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 40TQ312 is a men’s cardigan constructed from both knit and woven fabric. The garment is cut and sewn and features a rib knit stand-up collar; a full front opening with a zipper closure; long, raglan sleeves with rib knit cuffs; a zippered inset pocket on the left chest; two pouch pockets below the waist; grommets in the underarm area; and a rib knit bottom. The entire back panel and the outer portion of the sleeves are constructed from 86% cotton, 12% nylon, 3% spandex jersey knit fabric that measures 14 stitches per 2 centimeters counted in the horizontal direction. The major portion of the front panels and the inner portion of the sleeves are constructed from 75% cotton, 22% nylon, 3% spandex woven fabric. The knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 40TQ312 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: men's or boys'. 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 40TQ312 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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