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

N037078 September 30, 2008 CLA-2-61:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s knit garment from Taiwan. Dear Mr. Victoria: In your letter dated August 28, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 14246 is a men’s cut and sewn garment constructed from 95% cotton, 5% spandex French terry knit fabric that measures 26 stitches per 2 centimeters counted in the horizontal direction. Style 14246 is constructed from six panels sewn together lengthwise and features a full lining of 100% nylon mesh knit fabric; a full front opening with a dual closure consisting of a full length zipper and a left over right, two button closure; a convertible collar that may be worn as a mandarin style collar or as a notched collar with lapels; long sleeves with five buttons at the cuffs; two zippered inset pockets on the chest; two inset pockets with flaps below the waist; two inset pockets on the inside chest, one with a button closure; a back vent; and a hemmed bottom with curved front panels. The garment is not considered a suit-type jacket because of the zipper closure and it does not have a tightening at the cuffs or bottom of the garment to provide the necessary protection against the elements that is required of a jacket classifiable in HTS 6101. Consequently, the applicable subheading for Style 14246 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 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/. Style 14246 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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