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NY B85185




May 30, 1997

CLA-2-61:RR:NC:TA:N3:356 B85185

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6110.30.3050

Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
1290 Avenue of the Americas
New York, New York 10104-0101

RE: The tariff classification of men's knit garments from Taiwan.

Dear Ms. Iacobello:

In your letter dated April 17, 1997, you requested a tariff classification ruling.

Style 8911 is a man's jacket constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The garment features a full front opening with a zippered closure; a convertible collar; long sleeves with elasticized cuffs; a woven patch pocket with a zippered closure on the left chest; two zippered slash pockets below the waist; and a drawstring bottom.

Style 760 is a man's pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The garment features a partial front opening with a zippered closure; a convertible collar; long sleeves with elasticized cuffs; two side seam pockets below the waist; a zippered, inset pocket and an embroidered logo on the left chest; and a drawstring bottom. The entire front panel is lined with nylon woven fabric. As requested, your samples will be returned.

The applicable subheading for Style 8911 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: other: other: men's. The duty rate will be 29.5 percent ad valorem.

The applicable subheading for Style 760 will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men's or boys'. The duty rate will be 33.5 percent ad valorem.

Style 8911 falls within textile category designation 634. Style 760 falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number listed 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 212-466-5877.

Sincerely,

Paul K. Schwartz

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