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NY N004461




January 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6110.20.2069

Ms. Maya Kessler
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

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

Dear Ms. Kessler:

In your letter dated December 11, 2006, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 033-6790 (in regular sizes) is a men’s pullover garment constructed from 100% cotton, double knit fabric that measures 12 stitches per 2 centimeters counted in the horizontal direction. Style 033-6790 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; a sweat patch at the rear neckline; and a rib knit bottom. You state that you will import the same garment in men’s tall sizes as Style 033-6791.

Style 033-6770, 033-6796 (in regular sizes) is a men’s pullover garment constructed from 100% cotton, French terry fabric that measures 19 stitches per 2 centimeters counted in the horizontal direction. Style 033-6770, 033-6796 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; a rear shoulder yoke; and a rib knit bottom. You state that you will import the same garment in men’s tall sizes as Style 033-6771, 033-6797.

Style 033-6772 (in regular sizes) is a men’s jacket constructed from 100% cotton, French terry fabric. Style 033-6772 features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; and a rib knit bottom. You state that you will import the same garment in men’s tall sizes as Style 033-6773.

The applicable subheading for Styles 033-6790, 033-6791, 033-6770, 033-6796 and 033-6771, 033-6797 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.

Although you suggest classification for Styles 033-6772 and 033-6773 in HTSUS 6110.20.2069, these styles have the features of a jacket and we believe they will be worn as outerwear jackets. Consequently, the applicable subheading for Styles 033-6772 and 033-6773 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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 033-6790, 033-6791, 033-6770, 033-6796 and 033-6771, 033-6797 fall within textile category designation 338. Styles 033-6772 and 033-6773 fall within textile category designation 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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