The tariff classification of men's knit garments from Taiwan.

NY B84433 May 30, 1997 CLA-2-61:RR:NC:TA:N3:356 B84433 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 1290 Avenue of the Americas New York, New York 10104-0101 RE: The tariff classification of men's knit garments from Taiwan. Dear Ms. Iacobello: In your letter dated April 17, 1997, you requested a tariff classification ruling. Style 766 is a man's oversized garment constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The garment features a full front opening with five button closures; a button down spread collar; long sleeves with buttoned cuffs; two patch pockets with buttoned flaps at the chest; and a hemmed, straight bottom with side slits. The garment is designed for wear over other clothing. Style 762 is a man's pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The body of the garment is lined with a dropped stitch, mesh fabric which is bonded to a plastic film. The garment features a partial front opening with four snap closures; a convertible collar; long sleeves with elasticized capping at the cuffs; two side seam pockets below the waist; and elasticized capping at the bottom. There is an embroidered logo on the left chest. As requested, your samples will be returned. The applicable subheading for Styles 766 and 762 will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 33.5 percent ad valorem. Styles 766 and 762 fall within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 listed 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 212-466-5877. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division