The tariff classification of an unassembled men’s knit garment from Pakistan.

NY D86704 February 11, 1999 CLA-2-61:RR:NC:TA:N3:356 D86704 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. Naeem Baig Baig & Baig, Inc. P.O. Box 890607 Houston, Texas 77289 RE: The tariff classification of an unassembled men’s knit garment from Pakistan. Dear Mr. Baig: In your letter dated January 7, 1999, you requested a tariff classification ruling. You have submitted unassembled cut and shaped parts of a men’s knit garment. The completed garment will feature a rib knit spread collar; a three button placket; short sleeves with rib knit cuffs; embroidered logos on the left chest and the left sleeve; and a hemmed bottom with side slits and a tail. The 100 percent cotton, pique knit fabric measures 18 stitches per 2 centimeters counted in the horizontal direction. You state that the unassembled parts will be imported from Pakistan and will be stitched into garments in the United States. The parts consist of a back panel, a front panel with a finished placket, two sleeve pieces, a rib knit collar, rib knit sleeve cuffs, buttons, labels, and necktape. General Rule of Interpretation 2(a) of the Harmonized Tariff Schedule of the United States, (HTS), states that “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Consequently, the applicable subheading for the unassembled garment parts will be 6110.20.2065, (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 rate of duty is 18.6 percent ad valorem. Items entered under this tariff number fall within textile category designation 338. Based upon international textile trade agreements, products of Pakistan 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division