NY M85888

September 22, 2006

CLA-2-61: RR:NC:TA:N3:356 M85888

CATEGORY: Classification

TARIFF NO.: 6110.12.1050

Ms. Carrie Wachtel

GNO International LLC

608 Iona Street

Metairie, LA 70006

RE: The tariff classification of men's knit pullover garments from
Madagascar.

Dear Ms. Wachtel:

In your letter dated August 18, 2006, you requested a tariff
classification ruling. As requested, your samples will be returned.

Style UM03-572 is a men's knit pullover garment constructed of 100%
cashmere, jersey knit fabric that measures 11 stitches per two
centimeters counted in the horizontal direction. Style UM03-572 features
a rib knit V-neckline, long sleeves with rib knit cuffs, and a rib knit
bottom.

Style UM03-574 is a men's knit pullover garment constructed of 100%
cashmere, jersey knit fabric that measures 11 stitches per two
centimeters counted in the horizontal direction. Style UM03-574 features
a rib knit crew neckline, long sleeves with rib knit cuffs, and a rib
knit bottom.

Style UM03-575 is a men's knit polo-style pullover garment constructed
of 100% cashmere, jersey knit fabric that measures 11 stitches per two
centimeters counted in the horizontal direction. Style UM03-575 features
a rib knit spread collar, a partial front opening with three button
closures, long sleeves with rib knit cuffs, and a rib knit bottom.

The applicable subheading for Styles UM03-572, UM03-574, and UM03-575
will be 6110.12.1050, Harmonized Tariff Schedule of the United States,
(HTSUS), which provides for: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: of wool
or fine animal hair: of Kashmir (cashmere) goats; wholly of cashmere:
other: men\'s or boys'. The rate of duty will be 4% 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/.

Styles UM03-572, UM03-574, and UM03-575 fall within textile category
designation 445. With the exception of certain products of China,
quota/visa requirements are no longer applicable for merchandise which
is the product of World Trade Organization (WTO) member countries. The
textile category number above applies to merchandise produced in non-WTO
member-countries. Quota and visa requirements are the result of
international agreements that are subject to frequent renegotiations and
changes. To obtain the most current information on quota and visa
requirements applicable to this merchandise, we suggest you check, close
to the time of shipment, the "Textile Status Report for Absolute Quotas"
which is available on our web site at www.cbp.gov. For current
information regarding possible textile safeguard actions on goods from
China and related issues, we refer you to the web site of the Office of
Textiles and Apparel of the Department of Commerce 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 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division