The tariff classification of a men’s reversible knit pullover from Pakistan.

N059936 June 3, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.:6110.20.2069 Ms. Jenny Helm Gear For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s reversible knit pullover from Pakistan. Dear Ms. Helm: In your letter dated May 5, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style G2070 is a men’s cut and sewn pullover that features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit waistband. The garment is constructed from 80% cotton, 20% polyester, finely knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style G2070 is reversible with finished seams and decoration on both the napped and not napped sides of the fabric. You state that the garment will have a hangtag stating that it is reversible and will have sewn-in tear-away labels at the back of the neck that can be removed by the ultimate purchaser. The garment will be displayed in stores with the napped side on the outside of the garment. Neither the napped nor not napped side of the fabric imparts the essential character to the garment, as each side is equally useable and functional. Therefore, in accordance with General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or GRI 3(b), they are classified in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style G2070 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