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NY N010524





May 17, 2007

CLA-2-61:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3010; 6110.20.2067; 6110.20.2030

Ms. Maria Ojeda
Quiksilver Americas, Inc.
5600 Argosy Circle Bldg. #300
Huntington Beach, CA 92649

RE: The tariff classification of a men’s sweater, boys’ pullover and boys’ vest from China.

Dear Ms. Ojeda:

In your letter dated April 25 2007, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style K107600 Nucleus is a men’s pullover sweater constructed from 72% acrylic, 24% nylon, 4% spandex knit fabric. You asked for confirmation of the stitch count and we have determined that the outer surface of the garment measures nine stitches per two centimeters in the direction the fabric is formed. The stitch count would then determine that this item is classifiable as a sweater. The garment features a V-neckline, long sleeves with rib-knit cuffs, and a rib-knit bottom.

Style K207154 is a boy’s pullover constructed from 60% cotton, 40% acrylic rib-knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction the fabric is formed. The garment features a V-neckline, long sleeves, and a straight bottom. The pullover will also be imported as styles KK207154 and KT207154. These items are identical to style K207154 except for size range. The garment is knit to shape and assembled by looping and linking. The pullover meets the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS).

Style K207155 is a boy’s pullover vest constructed from 60% cotton, 40% acrylic rib-knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction the fabric is formed. The garment features a V-neckline, oversized armholes and a rib-knit bottom. The vest will also be imported as styles KK207155 and KT207155. These items are identical to style K207154 except for size range.

The applicable subheading for style K107600 will be 6110.30.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: sweaters: men’s. The rate of duty will be 32 percent ad valorem.

The applicable subheading for styles K207154, KK207154 and KT207154 will be 6110.20.2067, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: men’s or boys’: knit to shape articles described in statistical note 6 to this chapter. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for styles K207155, KK207155 and KT207155 will be 6110.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, vest, other than sweater vests: men’s or boys’. The rate of duty will be 16.5 percent 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 K107600 falls within textile category 645. Styles K207154, KK207154 and KT207154 fall within textile category 338. Styles K207155, KK207155 and KT207155 fall within textile category 359. 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. 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 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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