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

N087750 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 Colombia. Dear Ms. Helm: In your letter dated November 23, 2009, which was received by this office on December 10, 2009, you requested a tariff classification ruling . As requested, your sample will be returned. Style G2326 is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; and a straight, hemmed bottom. The applicable subheading for Style G2326 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