CLA-2-61:RR:NC:WA:N5:356 A89282

Ms. Tammy F. Hetrick
Burton Snowboards
80 Industrial Parkway
Burlington, Vermont 05401

RE: The tariff classification of a man's knit garment from India.

Dear Ms. Hetrick:

In your letter dated October 23, 1996, which was received on November 6, 1996, you requested a tariff classification ruling. The submitted sample is a man's one piece step-in garment constructed from 55 percent cotton, 45 percent polyester finely knit, interlock fabric. The garment has a round neckline finished with rib knit edging; a full, left over right opening with snap closures extending from the neckline to the crotch and continuing to the middle of the rear panel; long, loose fitting, hemmed sleeves; and short, hemmed legs. There is an embroidered logo at the center of the lower rear panel and a two and one-half inch wide label which is sewn to the rear neckline.

The applicable subheading for the garment will be 6114.20.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for: other garments, knitted or crocheted: of cotton: other: men's or boys'. The duty rate will be 11.4 percent ad valorem. The garment falls within textile category designation 359. Based upon international textile trade agreements, products of India 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 should or the control number listed 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 212-466-5877.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division