The tariff classification of a men’s knit pullover garment from China and Macau.

NY K84715 April 29, 2004 CLA-2-61:RR:NC:TA:N3:356 K84715 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Irina Parker Dash America Inc./DBA Pearl Izumi USA, Inc. 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a men’s knit pullover garment from China and Macau. Dear Ms. Parker: In your letter dated April 1, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1786/96 “Chrono Top” is a men’s pullover garment constructed from 94 percent polyester, 6 percent spandex, finely knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 1786/96 is sleeveless and features shoulder straps that measure two and one half inches in width; a partial front opening with a zippered closure; a low, round front neckline; a rear neckline that falls below the nape of the neck; a rear pocket below the waist; and a tunnel elastic bottom with a curved tail. There are reflective heat seal logos on the left chest and on the rear pocket. The applicable subheading for Style 1786/96 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 is 32 per cent ad valorem. Style 1786/96 falls within textile category designation 638. Based upon international textile trade agreements, products of China and Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division