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NY N023942

March 25, 2008



TARIFF NO.: 6110.20.2010

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

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

Dear Ms. Iacobello:

In your letter dated February 25, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.

Style MN3417 is a men’s sweater that features a stand-up collar, a partial front opening with a zipper closure, long raglan sleeves with rib knit cuffs, a zippered pocket on the left sleeve, elbow patches, and a rib knit and hemmed bottom.

The garment is constructed from two different knit fabrics. The inner collar, the front and back yokes, the elbow patches, and the central section of the front and back panels are constructed from 100% cotton, finely knit French terry fabric. The long raglan sleeves, the outer collar, and the left and right sections of the front and back panels are constructed from 100% cotton, jersey and varied rib knit fabric that measures 7 stitches per 2 centimeters counted in the horizontal direction.

Over 60% of the visible surface area of the garment is composed of the jersey and rib knit fabric which imparts the essential character to the garment. Consequently, the applicable subheading for Style MN3417 will be 6110.20.2010, 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: 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 MN3417 falls within textile category 345. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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