The tariff classification of a boys’ knit garment from Sri Lanka

NY E87974 November 18, 1999 CLA-2-61:RR:NC:TA:N3:356 E87974 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Cathy Johnson Seattle Pacific Industries P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a boys’ knit garment from Sri Lanka Dear Ms. Johnson: In your letter, dated October 6, 1999, you requested a tariff classification ruling. As requested, your sample will be returned. Style B15CO63 is a boys’ sleeveless garment constructed from 100 percent polyester, finely knit, dropped stitch mesh fabric. Style B15CO63 features a full front opening with five button closures; a baseball neckline; a woven label sewn to the lower left front panel; and a curved, hemmed bottom. Narrow rib knit fabric overlay finishes the armholes and outlines the placket and the neckline. The applicable subheading for Style B15CO63 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 rate of duty will be 33.1 percent ad valorem. Style B15CO63 falls within textile category designation 638. Based upon international textile trade agreements, products of Sri Lanka are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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