The tariff classification of men’s knit pullover garments from Mauritius.

N075826 October 14, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6110.30.3053 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of men’s knit pullover garments from Mauritius. Dear Mr. Krueger: In your letter dated August 31, 2009, you requested a tariff classification ruling on behalf of The Orvis Company. The sample of Style 9E5A is being retained for our files and the sample of Style OX77 is being returned, as requested. Style 9E5A is a men’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style 9E5A is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom with side slits. The neckline, the armholes, and the side seams are finished with non-functional flat lock stitching. Style OX77 is a men’s pullover garment constructed from 85% polyester, 15% cotton, finely knit jersey fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style OX77 is cut and sewn and has a rib knit crew neckline; long, hemmed sleeves; a sweat patch at the rear neckline with a screen printed logo; and a straight, hemmed bottom with side slits. The neckline, the armholes, and the side seams are finished with non-functional flat lock stitching. The applicable subheading for Style 9E5A 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. The applicable subheading for Style OX77 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem. 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