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NY M84533




July 26, 2006

CLA-2-61:RR:NC:TA:N3:356 M84533

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Lisa E. Girvin
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a men’s knit pullover garment from Macau.

Dear Ms. Girvin:

In your letter dated June 22, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 033-6398 (in men’s regular sizes) is a pullover garment constructed from 93% cotton, 7% spandex, finely knit fabric that measures 30 stitches per 2 centimeters counted in the horizontal direction. Style 033-6398 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; a zippered vertical pocket on the left chest; narrow twill fabric overlaid on the sleeve seams and on the side seams; and a hemmed bottom with a drawcord and cordlocks. The same garment will be imported in men’s tall sizes as Style 033-6399.

Although you state that you believe the garment is classified in HTSUS 6101 as a jacket, Style 033-6398 lacks the character and features of a garment that is designed for wear over all other garments for protection against the elements. Consequently, the applicable subheading for Styles 033-6398 and 033-6399 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 033-6398 and 033-6399 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). 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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