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NY K87726




August 17, 2004

CLA-2-61:RR:NC:TA:N3:356 K87726

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6110.20.2065

Mr. Robert L. Eisen
Mr. Christopher E. Pey
Coudert Brothers LLP
1114 Avenue of the Americas
New York, NY 10036-7703

RE: The tariff classification of a men’s knit pullover garment and a pair of pants from China.

Dear Mr. Eisen and Mr. Pey:

In your letter dated July 20, 2004, you requested a tariff classification ruling on behalf of College Concepts, Inc. As requested, your samples will be returned.

Style VPA513 consists of a men’s pullover and a pair of pants that are constructed from 80 percent cotton, 20 percent polyester, finely knit velour fabric. The pullover features a self-fabric crew neckline; long, raglan sleeves with self-fabric cuffs; a patch pocket with an embroidered logo on the left chest; contrasting color piping on the pocket, the raglan sleeves and the sleeve cuffs; contrasting overlaid strips on each sleeve; and a straight, hemmed bottom. The pants feature a tunnel elastic waistband with an inner drawcord; a functional one button fly with a covered placket; side seam pockets; an embroidered logo on the left leg below the pocket; contrasting overlaid strips and piping at each side seam; and hemmed leg openings.

Although you propose classification of the pullover of Style VPA513 in HTS 6110.20.2040, the velour fabric precludes classification as a sweatshirt. Consequently, the applicable subheading for the pullover will be 6110.20.2065, 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: other: other: men's or boys'. The rate of duty is 16.5 percent ad valorem.

The applicable subheading for the pants of Style VPA513 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches: men’s. The rate of duty is 16.1 percent ad valorem.

The pullover of Style VPA513 falls within textile category designation 338. The pants of Style VPA513 fall within textile category designation 347. Based upon international textile trade agreements, products of China 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
Director,
National Commodity

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