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

NY M82108 May 10, 2006 CLA-2-61: RR:NC:TA:N3:356 M82108 CATEGORY: Classification TARIFF NO.: 6110.12.1050 Mr. Gerard F. Brady Queue Enterprises Inc. P.O. Box 972 JFK Jamaica, NY 11430-0972 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Brady: In your letter dated April 3, 2006, you requested a tariff classification ruling on behalf of YellowMan LLC. As requested, your sample will be returned. Style MCS-1102 is a men’s knit pullover garment constructed of 100% cashmere, jersey knit fabric that measures 17 stitches per two centimeters counted in the horizontal direction. Style MCS-1102 features a rib knit crew neckband; reverse seams at the shoulders and the armholes; long sleeves with hemmed and cut cuffs; and a hemmed and cut bottom. The applicable subheading for Style MCS-1102 will be 6110.12.1050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats; wholly of cashmere: other: men's or boys’. The rate of duty will be 4% 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 MCS-1102 falls within textile category designation 445. 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 the ruling 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 the ruling, contact National Import Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division