The tariff classification of a men’s knit pullover garment from China.

N048310 February 4, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Dena Ayer Micra Co. 167-14 146th Road Jamaica, NY 11434 RE: The tariff classification of a men’s knit pullover garment from China. Dear Ms. Ayer: In your letter dated December 31, 2008, you requested a tariff classification ruling on behalf of Hot Headz of America LLC. As requested, your sample will be returned. Style Dus-t is a men’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 30 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. There is a twelve inch self-fabric extension sewn inside the neckline that can be pulled up over the nose and attached around the ears to protect the wearer from dust, powder and pollens. The extension can be tucked inside the neckline when not in use. The applicable subheading for Style Dus-t will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% 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/. 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 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division