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NY 802462

October 26, 1994

CLA-2-61:S:N:N5:356 802462


TARIFF NO.: 6110.20.2065

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue
New York, N.Y. 10167-0002

RE: The tariff classification of a boy's knit and woven pullover from Mauritius.

Dear Mr. Evan:

In your letter dated September 19, 1994, on behalf of Tommy Hilfiger U.S.A., you requested a tariff classification ruling.

Style No. 570182619 is a boy's pullover constructed from 100 percent cotton, finely knit fabric, and 100 percent cotton woven, fabric. The garment has three front panels and three back panels extending the width of the pullover. There are two large upper panels; two narrow middle panels and two large lower panels. The sample features a pointed collar; long sleeves with buttoned cuffs and plackets; a partial front opening secured by a drawstring; and a kangaroo pouch pocket with a flap, which is secured by Velcro-like closures. The pouch pocket is below the waist.

The woven portions of the garment comprise 34 percent of the visible surface. They consist of the collar, the two narrow middle panels and the two lower panels. The lower front panel includes the pouch pocket.

The knit portions of the garment comprise 66 percent of the visible surface area. They consist of the two upper front and back panels and the sleeves.

As requested, your sample will be returned.

The essential character of the garment is imparted by the knit portions. Consequently, the applicable subheading for style number 570182619 will be 6110.20.2065, 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'. The duty rate will be 20.7 percent ad valorem.

This garment falls within textile category designation 338. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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