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NY M83120




June 6, 2006

CLA-2-61:RR:NC:TA:N3 356 M83120

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2010

Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor
New York, N.Y. 10022-4877

RE: The tariff classification of a man’s sweater from Macau

Dear Ms. Schaeffer:

In your letter dated May 3, 2006, you requested a tariff classification ruling on behalf of Warnaco, Inc. Your sample is being returned to you as you have requested.

The sample submitted, Style MF36N18, is a men’s sweater that features a mock turtleneck collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with fold-over rib knit cuffs, two zippered chest pockets, two inset pockets with zipper closures at the waist, a zippered pocket on the left sleeve, and a rib knit waistband.

Style MF36N18 is constructed of knit and woven fabrics. The front panels, less a one inch strip on each side of the front zipper, the sleeve pocket, and the rear yoke are constructed of 100% polyester woven fabric with non-woven batting. The major portion of the rear panel, the one inch strip on each side of the front opening, the sleeves, the mock turtleneck collar, and the 3 1/2 inch wide waistband are constructed of a 100% cotton, 1 x 3 rib knit fabric that measures 7 stitches per 2 centimeters counted in the horizontal direction.

The knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Following GRI 3(b), the applicable subheading for style MF36N18 will be 6110.20.2010, 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: sweaters: men’s. The duty rate will be 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 MF36N18 falls within textile category designation 345. 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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