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

NY K89965 November 9, 2004 CLA-2-61:RR:NC:TA:N3:356 K89965 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Brigitte Letendre Bombardier Recreational Products, Inc. 555 de la Montagne Street Valcourt, Quebec J0E 2L0 Canada RE: The tariff classification of a men’s knit pullover garment from Macau. Dear Ms. Letendre: In your letter dated October 1, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style 443861 is a men’s pullover garment constructed from 100 percent polyester, double knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 443861 features a turtleneck collar; long sleeves with self-fabric cuffs; an embroidered logo on the turtleneck; a woven fabric label sewn to the left side seam; and a straight, hemmed bottom. Although you suggest classification for this garment within heading 6214.30, HTS, the garment is more properly classified in Chapter 61 as a knit pullover. The anti-bacterial and anti-moisture treatments do not affect the classification of the garment. Consequently, the applicable subheading for Style 443861 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 general rate of duty is 32 percent ad valorem. Style 443861 falls within textile category designation 638. Based upon international textile trade agreements, products of 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