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NY L87929

October 20, 2005

CLA-2-61:RR:NC:TA:N3:356 L87929


TARIFF NO.: 6110.20.2065

Mr. Andrew Lockhart le château, inc.
5695 Ferrier
Montreal, Quebec
Canada, H4P 1N1

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

Dear Mr. Lockhart:

In your letter, which was received by this office on October 3, 2005, you requested a tariff classification ruling.

Style MS-268 is a men’s layered look garment that resembles a knit, V-neck vest worn over a long sleeved woven shirt. Style MS-268 features a point collar, a two button placket, long sleeves with buttoned cuffs, rib knit edging at the armhole seam and at the simulated V-neckline, and a rib knit bottom.

The knit portions of the garment, which comprise the major sections of the front and back panels, are constructed from 100% cotton, finely knit jersey fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The woven portions of the garment are also of 100% cotton and consist of the long sleeves, the collar and the placket. The knit fabric comprises approximately 60% of the visible surface area of the garment and imparts the essential character to the garment.

Although you suggest classification in HTS 6114.20.0055 as a top, the garment is more specifically provided for in heading 6110 as a pullover. Consequently the applicable subheading for Style MS-268 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 is 16.5% ad valorem.

Style MS-268 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 the ruling 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 the ruling, contact National Import Mary Ryan at 646-733-3271.


Robert B. Swierupski
National Commodity

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