The tariff classification of a reversible knit pullover from Taiwan

NY C81076 October 28, 1997 CLA-2-61:RR:NC:TA:N3:356 C81076 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Mr. John W. Whitaker O'Neill and Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a reversible knit pullover from Taiwan Dear Mr. Whitaker: This is in response to your letter, which was submitted on behalf of Winning Ways/GFSI, Inc., requesting a ruling on the tariff classification and proposed country of origin marking for a reversible knit pullover garment from Taiwan. A ruling on the country of origin marking for this garment is being handled in a separate letter. As requested, your sample will be returned. Style FL2743 is a reversible knit pullover garment con- structed from 65% polyester, 23% cotton, 12% rayon double knit fabric which is grey in color on one side and reverses to cream in color on the other side. The fabric has more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment has a crossover V-neckline; long, hemmed sleeves; and a hemmed bottom. A woven label, showing the importer's name and logo, has been sewn to the rear neckline on the grey side and to the lower left front panel on the cream side. A screen printed logo is located on the center chest on both the grey side and the cream side. You have indicated that the pullover is a unisex garment; however, size specifications submitted with your inquiry indicate that the garment is made to men's specifications. Consequently, the applicable subheading for Style FL2743 will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which pro- vides 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. Style FL2743 falls 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 CFR Part 177). A copy of the ruling 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 regard- ing this ruling, contact National Import Specialist Mary Ryan at 212-466-5877. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division