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NY N009442




April 30, 2007

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

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 garment from China.

Dear Ms. Shira:

In your letter dated April 4, 2007, you requested a tariff classification ruling on behalf of Polo Ralph Lauren. As requested, your sample will be returned.

Board No. K076SH05 / Style 05232 is a men’s garment constructed from 100% cotton, heavyweight jersey knit fabric that measures 10 stitches per two centimeters counted in the horizontal direction. Board No. K076SH05 / Style 05232 features a full front opening with five snap closures; a notched collar with lapels; a rear yoke; long, hemmed sleeves; a pleated pocket with a flap and a snap closure on the left chest; four front pockets below the waist with flaps and snap closures; two side seam pockets at the waist; a simulated half-belt on the rear panel; and a hemmed bottom with rounded front edges. Two of the front pockets have center pleats and the remaining two front pockets have cylindrical cartridge slots.

Although you suggest classification as a suit type jacket, the design and styling features of the garment are not suitable for wear on business or social occasions when some degree of formality is required. Consequently, the applicable subheading for Board No. K076SH05 / Style 05232 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/.

Board No. K076SH05 / Style 05232 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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