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

NY C82731 January 14, 1998 CLA-2-61:RR:NC:TA:N5:356 C82731 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6103.42.1050; 6110.20.2065 Mr. Bob Chodkowski Foster Industries, Inc. 1430 Broadway, 17th Floor New York, NY 10018-3308 RE: The tariff classification of men's knit garments from Taiwan. Dear Mr. Chodkowski: In your letter dated December 8, 1997, and in your previous correspondence dated October 24, 1997, you requested a tariff classification ruling. As requested, your samples will be returned. Style 15454 is a pair of men's shorts constructed from 100 percent cotton, finely knit fabric. The shorts feature a fabric covered tunnel elastic waistband; a one button fly front opening; and hemmed leg openings. There is a plasticized label sewn to the center of the front waistband. Style 15458 is a pair of men's pants constructed from 100 percent cotton, finely knit fabric. The pants have no fly and feature a jacquard elastic waistband; contrasting color side inserts on the outside of each leg; and hemmed leg openings. There is a plasticized label sewn to the lower left leg. Style 15457 is a man's pullover garment constructed 100 percent cotton, finely knit jersey fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The pullover features a rib knit crew neckline; short, hemmed sleeves; four inch wide, screen printed inserts extending across each shoulder from the neckband to the end of the sleeve; and a hemmed bottom. There is a plasticized label sewn to the lower left front panel. The applicable subheading for Style 15454 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... shorts, ... knitted or crocheted: of cotton: shorts: men's. The duty rate will be 16.7 percent ad valorem. The applicable subheading for Style 15458 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, ... knitted or crocheted: of cotton: trousers and breeches: men's: other. The duty rate will be 16.7 percent ad valorem. The applicable subheading for Style 15457 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 19 percent ad valorem. Styles 15454 and 15458 fall within textile category designation 347. Style 15457 falls within textile category designation 338. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements 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 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 212-466-5877. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division