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

N049222 February 6, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. John Nagel Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit pullover garment from India. Dear Mr. Nagel and Ms. Carothers: In your letter dated January 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style PL52 is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style PL52 is cut and sewn and has a rib knit mitered V-neckline; short, hemmed sleeves; an exaggerated sweat patch at the rear neckline; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. The applicable subheading for Style PL52 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: men's or boys': other. 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