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NY N013501




July 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Mr. Harry Katsaros
Nik & Associates
800 S. Hindry Avenue, Unit A
Inglewood, CA 90301

RE: The tariff classification of a men’s knit cardigan from China.

Dear Mr. Katsaros:

In your letter dated June 1, 2007, you requested a tariff classification ruling on behalf of Michael Gerald Ltd. As requested, your sample will be returned.

Style SYPF-167ZH is a men’s cardigan that features a hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a loose fitting rib knit bottom.

The cardigan is constructed from two different knit fabrics. The major portions of the front and back panels are constructed from 100% cotton, reverse jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. The sleeves, the hood, the pockets, and the two side panels are cut and sewn from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. This fabric measures 20 stitches per two centimeters counted in the horizontal direction.

The reverse jersey knit fabric comprises approximately 52% of the visible surface area of the garment and the napped fabric comprises approximately 48% of the visible surface area of the garment. Neither fabric imparts the essential character to the garment. Consequently, following General Rule of Interpretation 3(c), the applicable subheading for Style SYPF-167ZH 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'. The rate of duty is 16.5% ad valorem.

Style SYPF-167ZH 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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