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

N104155 May 26, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit pullover garment from Cambodia. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated April 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style L1277 is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. Style L1277 has a self-fabric crew neckline; short hemmed sleeves; a rear yoke; side panel inserts; heat seal logos on the left chest and on the rear yoke; non-functional stitching on the side seams and on the yoke; and a straight, hemmed bottom. The applicable subheading for Style L1277 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 boy’s: other. The rate of duty is 32% 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