CLA-2-61:RR:NC:TA:N3:356 M81674

Ms. Shelly Monahan
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

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

Dear Ms. Monahan:

In your letter dated February 23, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style R306531 is a men’s sweater constructed from 55% acrylic, 45% cotton, double knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. Style R306531 features a rib knit stand-up collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, and a rib knit bottom.

The applicable subheading for Style R306531 will be 6110.30.3010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: men’s. The rate of duty is 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style R306531 falls within textile category designation 645. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division