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

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of men’s knitted garments from China; applicability of HTSUS Chapter 61 Statistical Note 6

Dear Ms. Baron:

In your letter dated February 21, 2007, you requested a tariff classification ruling on behalf of Polo Ralph Lauren Corp. As requested, your samples are being returned.

Style Number: S66SC04- Crew neck

Garment Description: Men’s 100% cotton, 1x1 rib knit pullover, rib knit crew neckline, long sleeves with rib knit cuffs, an embroidered logo on the left chest, and a rib knit bottom.

HTSUS Chapter 61 Statistical Note 3 Stitch Count: 33 stitches per 2 centimeters HTSUS Chapter 61 Statistical Note 6 Stitch Count: 17 stitches per 2 centimeters

Component Construction: All components are knit to shape and assembled by linking and looping. Front panel has a contoured neckline and full fashion marks at the armholes. Back panel has a contoured neckline and full fashion marks at the shoulders and armholes. Sleeves are knit to shape with full fashion marks at the armholes. Neckband is knit to shape with a self-start bottom and self-finished sides.

HTSUS Number: 6110.20.2067 Textile Category Number: 338

Style Number: S66SC04 – V-neck

Garment Description: Men’s 100% cotton, 1x1 rib knit pullover, rib knit mitered V-neckline, long sleeves with rib knit cuffs, an embroidered logo on the left chest, and a rib knit bottom.

HTSUS Chapter 61 Statistical Note 3 Stitch Count: 32 stitches per 2 centimeters HTSUS Chapter 61 Statistical Note 6 Stitch Count: 16 stitches per 2 centimeters

Component Construction: All components are knit to shape and assembled by linking and looping. Front panel has a contoured neckline and full fashion marks at the armholes. Back panel has a contoured neckline and full fashion marks at the shoulders and armholes. Sleeves are knit to shape with full fashion marks at the armholes. Neckband is knit to shape with a self-start bottom and self-finished sides.

HTSUS Number: 6110.20.2067 Textile Category Number: 338

To view the tariff language and current duty rates that correspond to these HTSUS provisions, please refer to the text of the most recent HTSUS, which is available on the World Wide Web at http://www.usitc.gov/tata/hts/.

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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.

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 Specialist Mary Ryan at 646-733-3271.


Sincerely,


Robert B. Swierupski, Director
National Commodity Specialist Division