The tariff classification of a men’s knit garment from Taiwan.

NY F87208 June 15, 2000 CLA-2-61:RR:NC:TA:N3:356 F87208 CATEGORY: Classification TARIFF NO.: 6110.20.2030 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit garment from Taiwan. Dear Ms. Greener: In your letter, dated May 17, 2000, you requested a tariff classification ruling. As requested, your sample will be returned. Style 033-0598 (in regular sizes) is a men’s quilted vest constructed from 100 percent cotton, finely knit fabric with 100 percent polyester fiberfill. Style 033-0598 features a full front opening with a zippered closure; a convertible rib knit collar; oversized armholes; a zippered pocket on the left chest; and a straight bottom finished with self-fabric capping. The same garment will be imported in men’s tall sizes as Style 033-0599. The applicable subheading for Styles 033-0598 and 033-0599 will be 6110.20.2030, 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: vests, other than sweater vests: men's or boys'. The duty rate will be 18.2 percent ad valorem. Styles 033-0598 and 033-0599 fall within textile category designation 359. Based upon international textile trade agreements, products of Taiwan 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