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

N087257 January 7, 2010 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 knit pullover garment from India. Dear Ms. Helm: In your letter dated November 20, 2009, which was received by this office on December 9, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style CT2011 is a men’s cut and sewn pullover garment constructed from 100% cotton, jersey knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless with oversized, hemmed armholes; a rib knit crew neckline; and a straight, hemmed bottom. The applicable subheading for Style CT2011 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division