CLA-2-61: RR:NC:TA:N3:356 K84424

Mr. Donald S. Simpson
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Simpson:

In your letter dated March 18, 2004, you requested a tariff classification ruling on behalf of Dinteam Industries, Ltd.

Style M6W447 is a men’s sweater constructed from 60 percent cotton, 40 percent acrylic, double knit fabric that measures 7 stitches per two centimeters counted in the horizontal direction. Style M6W447 is fully fashioned and features a self-fabric spread collar with a jersey knit outer surface; a double breasted front with a full zippered opening; long, self-finished sleeves; jersey knit lining on the front panels; vertical zippered pockets below the waist, on the left chest and on the left sleeve; and a straight, self-finished bottom.

The applicable subheading for Style M6W447 will be 6110.20.2010, 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: sweaters: men's. The rate of duty will be 16.5 percent ad valorem.

Style M6W447 falls within textile category designation 345. Based upon international textile trade agreements, products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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
Specialist Division