CLA-2-61:RR:NC:TA:N3:356 F85765

Ms. Barbara Grier
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

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

Dear Ms. Grier:

In your letter dated April 10, 2000, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 40731 is a men’s jacket constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 40731 features a full front opening with a zippered closure; a stand-up collar; long sleeves with tunnel elastic cuffs; two zippered pockets below the waist; and a straight bottom with a drawcord. Style 40732 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 40732 features a partial front opening with a zippered closure; a stand-up collar; 100 percent nylon, woven fabric overlays on the front yoke and the underside of the collar; long sleeves with tunnel elastic cuffs; a pouch pocket below the waist with two zippered openings; and a straight bottom with a drawcord.

The applicable subheading for Style 40731 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 man-made fibers: men’s. The rate of duty will be 28.9 percent ad valorem. The applicable subheading for Style 40732 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The duty rate will be 32.9 percent ad valorem.

Style 40731 falls within textile category designation 634. Style 40732 falls within textile category designation 638. Based upon international textile trade agreements, products of Bangladesh are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 listed 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 212-637-7081.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division