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NY L84477




May 27, 2005

CLA-2-61:RR:NC:TA:N3:356 L84477

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. John B. Pellegrini
McGuire Woods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: The tariff classification of a man’s knit garment from Turkey.

Dear Mr. Pellegrini:

In your letter dated April 28, 2005, you requested a tariff classification ruling on behalf of The Timberland Company. As requested, your sample will be returned.

Style 54126 a man’s garment constructed from 50 percent polyester, 25 percent acrylic, 25 percent cotton, double knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. Style 54126 features a self-fabric spread collar; a full front opening with seven button closures; long sleeves with buttoned cuffs; patch pockets with flaps on the chest; a pleated back yoke; and a hemmed bottom with side slits and a curved tail.

You state that you believe that the submitted sample is a jacket. Although the fabric weight is stated as 12.5 ounces per square yard and the single rear panel has two pleats, the garment does not possess any other jacket feature. The buttons are small, not the large buttons normally found on outerwear garments. The overall character of the garment, which was submitted in size 3XL, is not that of a jacket. Consequently, the applicable subheading for Style 54126 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 is 32 per cent ad valorem.

Style 54126 falls within textile category designation 638. 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).

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.

Sincerely,

Robert B. Swierupski
Director,

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