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

N084798 December 16, 2009 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s knit pullover garment from Macau. Dear Ms. Kessler: In your letter dated November 11, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 033-8109, in Regular sizes, is a men’s pullover garment constructed from both knit and woven fabrics. The garment features a stand-up collar with a rib knit inner surface and a woven fabric outer surface; a partial front opening with a zippered closure covered by a storm flap with four snap closures; woven fabric front and back yokes; long sleeves with rib knit cuffs; a woven fabric patch pocket on the left sleeve with a flap and a hook and loop closure; an embroidered appliqué on the left chest; an embroidered patch on the upper back panel; two zippered pockets below the waist; and a rib knit bottom. You state that you will import the same garment in men’s Tall sizes as Style 033-8110. The body of the garment and the sleeves are constructed from 70% cotton, 30% polyester, finely knit fabric that is napped on the inside surface. The knit fabric measures 20 stitches per 2 centimeters counted in the horizontal direction. The outer collar, the front and back yokes, the storm flap, and the sleeve pocket are constructed from 100% polyester woven fabric. The knit portions comprise over 60% of the visible surface area of the garment and impart the essential character to the garment. Consequently, the applicable subheading for Styles 033-8109 and 033-8110 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