CLA-2-61:RR:NC:WA:N5:356 816393

Ms. Ludene Murphree
The Gap, Inc.
Two Harrison Street
San Francisco, California 94105

RE: The tariff classification of a man's knit garment from Macau.

Dear Ms. Murphree:

In your letter dated November 3, 1995, you requested a tariff classification ruling. Style 716111 is a man's finely knit, loose fitting garment constructed from 100 percent cotton, French terry fabric. The garment features a spread collar with a woven fabric overlay; a full front, left over right opening with five button closures; long, hemmed sleeves with a buttoned tuck at the wrist; one patch pocket on the left chest; two patch pockets with woven fabric flaps below the waist; and a hemmed bottom.

As requested, your sample will be returned.

The applicable subheading for Style 716111 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 20.3 percent ad valorem.

Style 716111 falls within textile category designation 338. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be attached to 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 212-466-5877.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division