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

NY L87442 September 19, 2005 CLA-2-61:RR:NC:TA:N3:356 L87442 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Joan Studeny GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of a men’s knit pullover garment from Canada. Dear Ms. Studeny: In your letter dated August 23, 2005, you requested a tariff classification ruling on behalf of Mondetta. Style Maximum is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit, micro fleece pile fabric and an inner layer of 100% polyester, mesh knit fabric. Style Maximum features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with capping at the cuffs; and a curved, hemmed bottom. There are embroidered appliqués on the center chest, on both sleeves, and at the rear neckline. Although you state that you believe the garment has several jacket features, the partial front opening is not characteristic of a knit jacket and the lack of tightening at the cuffs and at the bottom of the garment would not provide the protection against the elements that is required of a knit jacket. Following Chapter 60, Note 1 (c), the applicable subheading for Style Maximum 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% ad valorem. Style Maximum falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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