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

NY M87145 November 13, 2006 CLA-2-61:RR:NC:TA:N3:356 M87145 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover garment from China. Dear Ms. Helm: In your letter dated October 10, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style G3011 is constructed from 100% polyester, finely knit, pique fabric that is napped on the inside surface. The fabric measures 13 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a rib knit stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; side seam pockets below the waist; and a rib knit bottom. Although you refer to the garment as unisex, Style G3011 is made to men’s specifications. Consequently, the applicable subheading for Style G3011 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), 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. 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 G3011 falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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