CLA-2-61:RR:NC:TA:N3:356 B81790

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of a men's knit garment from Taiwan.

Dear Mr. Evan:

In your letter dated January 31, 1997, you requested a tariff classification ruling on behalf of Tommy Hilfiger U.S.A., Inc. Style 0203871 ("Tyrol Full Zip Mock") is a men's garment constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The garment features a full front opening with a zipper closure; a convertible collar; long hemmed sleeves; two pouch pockets below the waist; and a hemmed bottom. A rectangular rubber logo with the name "Tommy Hilfiger" is sewn on the left chest.

As requested, the sample will be returned.

The applicable subheading for Style 0203871 ("Tyrol Full Zip Mock") 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 33.5 percent ad valorem.

Style 0203871 ("Tyrol Full Zip Mock") falls within textile category designation 638. 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 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 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,

Paul K. Schwartz
Chief, Textiles and Apparel Branch
National Commodity
Specialist Division