CLA-2-61:RR:NC:TA:N3:356 B80516

Ms. Lori Talley
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98035-1127

RE: The tariff classification of knit garments from the People's Republic of China and Macau.

Dear Ms. Talley:

In your letter dated December 16, 1996, you requested a tariff classification ruling on behalf of Derek Andrew Inc.

Style KTM030041 is a men's garment constructed from 100 percent cotton, knit fabric which measures 26 stitches per 2 centimeters counted in the horizontal direction. The garment is fully lined with 100 percent acetate woven fabric and has a pointed collar; a full front zippered opening; long sleeves with buttoned cuffs; two slash pockets below the waist; and a hemmed bottom.

Style KTW008018 is a women's pullover garment constructed from 100 percent silk, finely knit pique fabric. The garment features a round neckline with a rib knit neckband; short, hemmed sleeves; and a hemmed bottom with side slits.

Style KTM032035 is a men's pullover garment constructed from 100 percent linen, finely knit, 2x2 rib fabric which measures 25 stitches per 2 centimeters counted in the horizontal direction. The garment features a round neckline finished with a self-fabric neckband; short sleeves with self-fabric cuffs; and a hemmed bottom with side slits.

As requested, your samples will be returned.

The applicable subheading for Style KTM030041 will be 6110.20.2065, 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: other: other: men's or boys'. The duty rate will be 19.4 percent ad valorem.

The applicable subheading for Style KTW008018 will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: Containing 70 percent or more by weight of silk or silk waste: other: women's or girls'. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for Style KTM032035 will be 6110.90.9088, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: men's or boys'. The duty rate will be 6 percent ad valorem.

Style KTM030041 falls within textile category designation 338. Style KTW008018 falls within textile category designation 739. Style KTM032035 falls within textile category designation 838. Based upon international textile trade agreements, products of Macau and the People's Republic of China are subject to visa requirements 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 avaliable, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotat (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available 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 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,

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