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NY M81178





April 12, 2006

CLA-2-61:RR:NC:TA:N3:356 M81178

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3053

Ms. Hilda L. Fontecchio
V. Alexander & Co., Inc.
3286 North Park Blvd., Suite D
Alcoa, TN 37701-3255

RE: The tariff classification of men’s knit garments from China.

Dear Ms. Fontecchio:

In your letter dated March 9, 2006, you requested a tariff classification ruling on behalf of Goody’s Family Clothing Inc. A sample of the finished garments and unassembled component parts were submitted. As requested, your samples will be returned.

Style 112-8403 is a men’s polo-style pullover constructed from 100% acrylic, jersey knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a flat knit spread collar; a partial front opening with three button closures; long sleeves with rib knit cuffs; and a rib knit bottom.

Style 112-8406 is a men’s polo-style pullover constructed from 100% acrylic knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a flat knit spread collar; a partial front opening with three button closures; long sleeves with rib knit cuffs; and a rib knit bottom.

Style 112-8409 is a men’s pullover garment constructed from 100% acrylic, jersey knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mitered V-neckline; long sleeves with rib knit cuffs; and a rib knit bottom.

Style 112-8411 is a men’s pullover garment constructed from 100% acrylic, jersey knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mock turtleneck; long sleeves with rib knit cuffs; and a rib knit bottom.

For Style 112-8403, the front panel has a self-start bottom, self-finished sides, full fashion marks at the armholes and a partial line of demarcation at the neckline. The line of demarcation for the center placket is clear and continuous. 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 flat knit collar is knit to shape with a self-start bottom and self-finished sides. The placket pieces are 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 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

For Style 112-8406, 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 and the front placket. 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 flat knit collar is knit to shape with a self-start bottom and self-finished sides. The placket pieces are 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 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

For Style 112-8409, the front panel has a self-start bottom, self-finished sides, full fashion marks at the armholes and clear and continuous 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 rib knit 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 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

For Style 112-8411, 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 rib knit 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 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

Because the front neckline on Styles 112-8403, 112-8406, and 112-8411 have partial lines of demarcation that are not continuous for the full length of the neckline, and Style 112-8406 also has a partial line of demarcation that does not delineate the full front placket, the front panels on these styles are not considered knit to shape. In addition, the rear neckline on all four styles has neither acceptable lines of demarcation or contoured shaping and, consequently, the rear panels are not considered knit to shape. Because all components of the garments are not knit to shape, Styles 112-8403, 112-8406, 112-8409 and 112-8411 do not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Styles 112-8403, 112-8406, 112-8409 and 112-8411 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men's or boys': other. The duty rate is 32% 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 112-8403, 112-8406, 112-8409 and 112-8411 fall 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). 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,
National Commodity Specialist Division


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