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NY M82132

May 9, 2006

CLA-2-61:RR:NC:TA:N3:356 M82132


TARIFF NO.: 6110.20.2010

Ms. Ryoko Parks
Embody Limited
8646 N. 2250 W. Rd.
Manteno, IL 60950

RE: The tariff classification of a men’s knit garment from China; applicability of HTSUS Chapter 61 Statistical Note 6

Dear Ms. Parks:

In your letter dated March 29, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style K230CN-2 is a men’s sweater constructed from 90% cotton, 8% nylon, 2% spandex knit fabric. The garment features a rib knit mock turtleneck collar; a full front opening with a zippered closure; long, self-finished sleeves; zippered vertical pockets below the waist; and a self-finished bottom.

The entire front panel is constructed from a double knit fabric that measures 9 stitches per 2 centimeters counted in the horizontal direction. The back panel and the sleeves are constructed from a 3x3 rib knit fabric that measures 14 stitches per 2 centimeters counted in the horizontal direction. The essential character of the garment is imparted by the front panel.

Since the garment is classified as a sweater based upon General Rule of Interpretation 3 (b), Statistical Note 6 to Chapter 61 does not apply. Consequently, the applicable subheading for Style K230CN-2 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% 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 K230CN-2 falls within textile category designation 345. 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.


Robert B. Swierupski

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