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NY K82158




January 23, 2004
CLA-2-61:RR:NC:TA:N3:356 K82158

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

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

Dear Ms. Greener:

In a letter dated December 29, 2003, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 033-3846 is a men’s pullover garment constructed from 100 percent polyester, finely knit mesh fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style 033-3846 is sleeveless and features a rib knit crew neckline; hemmed armholes; a rubberized logo at the lower left portion of the front panel; and a straight, hemmed bottom. The same item will be imported in men’s tall sizes as Item 033-3847.

Although you state that you believe the proper classification for Items 033-3846 and 033-3847 is in subheading 6109.90.1049 as similar to T-shirts and tank tops, the mesh fabric and the lack of sleeves are conspicuous non T-shirt features and the wide shoulders preclude classification as similar to a tank top.

Consequently, the applicable subheading for Items 033-3846 and 033-3847 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 rate of duty will be 32 per cent ad valorem.

Items 033-3846 and 033-3847 fall within textile category designation 638. Based upon international textile trade agreements, products of Macau are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 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

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