The tariff classification of knit pullover garments from Costa Rica.

NY H82529 July 30, 2001 CLA-2-61:RR:NC:TA:N3:356 H82529 CATEGORY: Classification TARIFF NO.: 6110.20.2065 RE: The tariff classification of knit pullover garments from Costa Rica. Ms. Jill Simmons International Trade Consultants, Inc. P.O. Box 20160 Charleston, SC 29413-0160 Dear Ms. Simmons: In your letter dated June 15, 2001, you requested a tariff classification ruling on behalf of M.J. Soffe Co., Inc. As requested, your samples will be returned. Style B370 is a boys’ pullover garment constructed from 100 percent cotton, finely knit jersey fabric that measures 22 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mock turtleneck; long sleeves with rib knit cuffs; and a straight hemmed bottom. Style M375 is a men’s pullover garment constructed from 100 percent cotton, finely knit jersey fabric that measures 22 stitches per two centimeters counted in the horizontal direction. The garment has a wide, loose fitting body and features a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; and a straight, hemmed bottom. The applicable subheading for Styles B370 and M375 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 17.8 percent ad valorem. Styles B370 and M375 fall within textile category designation 338. Based upon international textile trade agreements, products of Costa Rica are not presently subject to visa requirements or 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