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NY M81176




April 12, 2006

CLA-2-61:RR:NC:TA:N3:356 M81176

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

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

Dear Ms. Shira:

In your letter dated March 9, 2006, you requested a tariff classification ruling on behalf of Club Monaco, a Division of Polo Ralph Lauren Corporation. A sample of the finished garments and unassembled component parts were submitted. As requested, your samples will be returned.

Style 02300151 is a men’s sweater-like cardigan constructed from 100% cotton, jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The garment has a deep V-neckline, a full front opening with six button closures, rib knit edging forming the neckline and placket, long sleeves with rib knit cuffs, embroidery outlining the neckline and placket, and a rib knit bottom. The bottom and cuffs are folded and linked.

Style 02300160 is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline, long sleeves with rib knit cuffs, and a rib knit bottom.

For Style 02300151, each side of the front panel is knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes and at the neckline. The back panel has a self-start bottom, self-finished sides, and full fashion marks at the armholes and at the shoulders. The sleeves are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The rib knit edging forming the neckline and placket is knit to shape with a self-start bottom and self-finished sides. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 14 stitches per two centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

For Style 02300160, the front panel has a self-start bottom, self-finished sides, full fashion marks at the armholes, and partial lines of demarcation at the neckline. The back panel has a self-start bottom, self-finished sides, and full fashion marks at the armholes and at the shoulders. The sleeves are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The neckband is knit to shape with a self-start bottom and self-finished sides. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 14 stitches per two centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

For Style 02300151, the two marker holes at the rear neckline are not sufficient to delineate the neckline. Because the rear neckline does not have an acceptable demarcation, the back panel is not considered knit to shape. Consequently, Style 02300151 does not meet the requirements of Chapter 61, Statistical Note 6.

For Style 02300160, because the front neckline does not have a continuous line of demarcation that delineates the full neckline and the back panel has no lines of demarcation delineating the rear neckline, the front and back panels are not considered knit to shape. Consequently, Style 02300160 does not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Styles 02300151 and 02300160 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate 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/.

Styles 02300151 and 02300160 fall 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.

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,

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