The tariff classification of a men’s knit pullover garment from New Zealand.

NY K85834 May 24, 2004 CLA-2-61:RR:NC:TA:N3:356 K85834 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit pullover garment from New Zealand. Dear Ms. Greener: In your letter dated April 29, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style 054-0181 is a men’s pullover garment constructed from 100 percent cotton, double knit fabric that measures 10 stitches per two centimeters counted in the horizontal direction. Style 054-0181 features a partial front opening with a zippered closure; a rib knit mock turtleneck; long sleeves with tubular knit cuffs; and a tubular knit bottom. You state that you believe the garment is classifiable as a sweater in HTS 6110.20.2010. Following Chapter 61, Statistical Note 3, the garment cannot be classified as a sweater because the fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Consequently, the applicable subheading for Style 054-0181 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 rate of duty will be 16.5 percent ad valorem. You also state that Style 054-0181 will be knit to shape in New Zealand and assembled in Hong Kong. As such, the garment is considered a product of New Zealand. Style 054-0181 falls within textile category designation 338. Based upon international textile trade agreements, products of New Zealand are not 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 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