The tariff classification of men’s knit garments from Canada.Dear Mr. Ralston:

 NY K89183 October 1, 2004 CLA-2-61:RR:NC:TA:N3:356 K89183 CATEGORY: Classification TARIFF NO.: 6110.30.3010; 6110.30.1550 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of men’s knit garments from Canada. Dear Mr. Ralston: In your letter dated August 24, 2004, you requested a tariff classification ruling on behalf of Ingo Global, Inc. As requested, your samples will be returned. Style 2350 is a men’s sweater constructed from 100 percent acrylic, all over 2x2 rib knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. Style 2350 features a rib knit V-neckline; long sleeves with self-finished turned cuffs; woven fabric overlays with buttoned epaulets on the shoulders; woven fabric patches on the elbows; and a straight, self finished bottom. Style 2351 is a men’s sweater constructed from 100 percent acrylic, all over 2x2 rib knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. Style 2351 is fully lined with lightweight, 100 percent polyester, laminated fabric and features a rib knit V-neckline; long sleeves with self-finished turned cuffs; woven fabric overlays with buttoned epaulets on the shoulders; woven fabric patches on the elbows; and a straight, self finished bottom. Style 3250 is a men’s pullover garment constructed from 70 percent acrylic, 30 percent wool, double knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. Style 3250 features a rib knit V-neckline; long sleeves with rib knit cuffs; woven fabric overlays with buttoned epaulets on the shoulders; woven fabric patches on the elbows; and a rib knit bottom. Style 3251 is a men’s pullover garment constructed from 70 percent acrylic, 30 percent wool, double knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. Style 3251 is fully lined with lightweight, 100 percent polyester, woven laminated fabric and features a rib knit V-neckline; long sleeves with rib knit cuffs; woven fabric overlays with buttoned epaulets on the shoulders; woven fabric patches on the elbows and on the lower portion of the front and back panels at the side seams; and a rib knit bottom. The applicable subheading for Styles 2350 and 2351 will be 6110.30.3010, 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: sweaters: men's. The general rate of duty is 32 percent ad valorem. The applicable subheading for Styles 3250 and 3251 will be 6110.30.1550, 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: containing 23 percent or more by weight of wool or fine animal hair: other: men’s or boys’. The general rate of duty is 17 percent ad valorem. Styles 2350 and 2351 fall within textile category designation 645. Styles 3250 and 3251 fall within textile category designation 438. Based upon international textile trade agreements, products of Canada 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 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