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NY M80616




March 23, 2006

CLA-2-61:RR:NC:TA:N3:356 M80616

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Sherrye Demeter
SanMar Corporation
P. O. Box 529
Preston, WA 98050-0529

RE: The tariff classification of a men’s knit pullover from Korea, Myanmar, Vietnam, China, Bangladesh, Cambodia, Hong Kong and Macau.

Dear Ms. Demeter:

This letter replaces NY I88690, dated January 2, 2003, with regard to Style F292. In NY I88690, Style F292 was classified as a unisex garment in the provision for women’s wearing apparel. In your letters dated February 3, 2006 and February 10, 2006, you informed us that, although the garment is marketed as unisex, the style is made to men’s size specifications. You supplied a sample garment and size specifications for Style F292. As requested, your sample will be returned.

Style F292 is a men’s pullover garment constructed from 78% cotton, 22% polyester, finely knit fabric that is napped on the inside surface. The garment features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; and a hemmed bottom with side slits.

Chapter 61, Note 9 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.”

Since the use of men’s size specifications for this garment identifies it as men’s wear, the applicable subheading for Style F292 will be 6110.20.2069, 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% 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 F292 falls within textile category designation 338. 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 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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