CLA-2-61:S:N:N3-I:356 872235

Mr. Marc S. Greenberg
American Shipping Company Inc.
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, N.J. 07632

RE: The tariff classification of a man's knit and leather sweater from Taiwan.

Dear Mr. Greenberg:

In your letter dated March 9, 1992, you requested a tariff classification ruling on behalf of Design Liaison, Inc.

Style 2986 is a man's sweater which is constructed from 100 percent acrylic, knit fabric containing less than 9 stitches per 2 centimeters counted in the horizontal direction. The garment features a wide mock turtleneck; long sleeves with rib knit cuffs; and a rib knit waistband. The knit portions of the garment consist of the entire back panel, the long sleeves, the neck band, the sleeve cuffs, and the waistband. The leather portion of the garment consists of the entire front panel which is constructed from pieced leather sections with a 100 percent nylon lining.

As requested, your sample will be returned.

The essential character of the garment is imparted by the knit portions. Consequently, the applicable subheading for this sample will be 6110.30.1010, 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: containing 25 percent or more by weight of leather: sweaters: men's or boys'. The duty rate will be 6 percent ad valorem.

This garment falls within textile category designation 645. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements 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 sub- ject 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport