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NY M81353

April 12, 2006

CLA-2-61:RR:NC:TA:N3:356 M81353


TARIFF NO.: 6110.20.2030

Ms. Lisa E. Girvin
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

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

Dear Ms. Girvin:

In your letter dated March 14, 2006, you requested a tariff classification ruling for five styles. As requested, your samples will be returned.

Style 004-2785 (in men’s regular sizes) is a men’s vest constructed from 92% cotton, 8% cashmere jersey knit fabric that measures 15 stitches per two centimeters counted in the horizontal direction. Style 004-2785 features oversized armholes finished with rib knit edging; a rib knit mitered V-neckline; and a rib knit bottom. You state that the same garment will be imported in men’s tall sizes as Style 004-2786.

Because the garment is classified as a vest, the provisions of Chapter 61, Statistical Note 6 do not apply. Consequently, the applicable subheading for Styles 004-2785 and 004-2786 will be 6110.20.2030, 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: vests, other than sweater vests: men’s or boys’. The rate of duty 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/.

Styles 004-2785 and 004-2786 fall within textile category designation 359. 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.

You also submitted four other samples, identified as Styles 004-2773 (regular) and 004-2774 (tall), Styles 004-2777 (regular) and 004-2778 (tall), Styles 004-2815 (regular) and 004-2816 (tall), and Styles 004-2781 (regular) and 004-2782 (tall) for classification. For these styles, please supply the following:

Provide a sample of the garment components in their unassembled state. All of the unassembled component parts (front and back panels, sleeves, neckbands, collars, placket sections) must be in the condition exactly as they come off the knitting machine without cutting / trimming or other fabrication.

Your samples of these styles are being returned. Please resubmit these samples with the unassembled components.

If you resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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.


Robert B. Swierupski
National Commodity

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