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NY M81197




April 7, 2006

CLA-2-61:RR:NC:TA:N3:356 M81197

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Rebecca Cheung
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

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

Dear Ms. Cheung:

In your letter dated March 9, 2006, you requested a tariff classification ruling. Your samples have been returned under separate cover.

Style 34303 is a men’s polo-style pullover garment constructed from 100% cotton, jersey knit fabric that measures 13 stitches per 2 centimeters counted in the horizontal direction. The garment has a flat knit spread collar, a partial front opening with three button closures, long sleeves with rib knit cuffs, and a rib knit bottom.

The front panel is knit to shape with a self-start bottom, self-finished sides, full fashion marks at the armholes, a contoured front neckline, and a self-finished opening for the placket. The back panel has a self-start bottom, self-finished sides, and full fashion marks at the armholes and at the shoulders. The sleeves are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The rib knit collar is knit to shape with a self-start bottom and self-finished sides. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

Because the back panel has been cut to shape at the rear neckline without acceptable lines of demarcation, the back panel is not considered knit to shape. In addition, the placket tape has been cut to length before assembly and is not considered knit to shape. We also note that, although all other components are linked and looped, the bottom of the placket appears to be sewn closed. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Style 34303 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% 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/.

Style 34303 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.

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

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