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NY K84120

April 5, 2004

CLA-2-61:RR:NC:TA:N3:356 K84120


TARIFF NO.: 6110.20.2010

Ms. Maristella Iacobello
Phillips - Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a men’s knit sweater from Hong Kong.

Dear Ms. Iacobello:

In your letter dated March 11, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 4OBK801 is a men’s sweater. The front panels are constructed from 95 percent cotton, 5 percent spandex, finely knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The sleeves and the rear panel are constructed from 100 percent cotton, jersey knit fabric that measures nine stitches per two centimeters counted in the horizontal direction. Style 4OBK801 features a rib knit stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; and a rib knit bottom.

The back and the sleeves comprise over 60 percent of the visible surface area of the garment. Consequently, the applicable subheading for Style 4OBK801 will be 6110.20.2010, 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: sweaters: men's. The rate of duty will be 16.5 percent ad valorem.

Style 4OBK801 falls within textile category designation 345. Based upon international textile trade agreements, products of Hong Kong 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.cbp.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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