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

N036485 September 22, 2008 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a men’s knit garment from China. Dear Ms. Ramsey: In your letter dated August 20, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted garment, identified as “Men’s Microfleece w/Anti-Static Jacket” is a men’s knit garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The sample has a self-fabric stand-up collar; a full front opening with a zippered closure; long, loose fitting, hemmed sleeves; two zippered slash pockets below the waist; and a loose fitting, hemmed bottom with a slightly curved tail. The garment will be identified by size and color as SKU # 55290 – Black/Medium, SKU # 55291 – Black/Large, SKU # 55292 – Black/XLarge, SKU # 55293 – Black/XXLarge, SKU # 55294 – Navy/Medium, SKU # 55295 – Navy/Large, SKU # 55296 – Navy/XLarge, and SKU # 55297 – Navy/XXLarge. Although you identify the garment as a jacket, the loose fitting bottom and sleeves will not provide protection against the elements as required for a jacket. Consequently, the applicable subheading for the submitted sample 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 boy’s: other. 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/. The submitted sample 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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