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

NY M80637 March 23, 2006 CLA-2-61:RR:NC:TA:N3:356 M80637 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Christine Lanoue Talbots One Talbots Drive Hingham, MA 02043 RE: The tariff classification of a men’s knit pullover garment from China Dear Ms. Lanoue: In your letter dated February 18, 2006, you requested a tariff classification ruling. As requested, your sample is being returned. Style 64302320 is a men’s pullover garment constructed from 100% cotton, 1x1 rib knit fabric that measures 17 stitches per 2 centimeters counted in the horizontal direction. The garment features a rib knit mock turtle neck collar with two button closures on the collar; long sleeves with rib knit cuffs; a partial front opening with two button closures; and a rib knit bottom. Because the front and back panels and the sleeves are cut to shape, the garment does not meet the requirements of Chapter 61, Statistical Note 6. Consequently the applicable subheading for Style 64302320 will be 6110.20.2069, 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': other. The duty rate is 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 64302320 falls within textile category designation 338. 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