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NY J83431

May 21, 2003

CLA-2-61:RR:NC:TA:N3:356 J83431


TARIFF NO.: 6110.20.2065

Mr. Jeffrey J. Walton
Sears Roebuck & Co.
Imports, Department 733IMP.
3333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of a men’s knit pullover garment from the Philippines.

Dear Mr. Walton:

In your letter dated April 16, 2003, you requested a tariff classification ruling. As requested, your sample will be returned.

Style MF3Y1017 is a men’s hooded pullover garment constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. The fabric of the body and hood is napped on the inside surface and the fabric of the sleeves is napped on the outside surface. Style MF3Y1017 features a self-fabric hood; a partial front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; two slant, inset pockets below the waist; and a straight, hemmed bottom.

In your letter, you suggest classification for this garment under subheading 6105.10.0010 as a men’s knit shirt. Following Chapter 61, Note 4, garments with pockets below the waist are precluded from classification in heading 6105. Consequently, the applicable subheading for Style MF3Y1017 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 rate of duty will be 16.9 percent ad valorem.

Style MF3Y1017 falls within textile category designation 338. Based upon international textile trade agreements, products of the Philippines are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web Site at www.cpb.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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