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

N134869 December 28, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 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 Sri Lanka. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style P107 is a men’s pullover garment constructed from 100% cotton, 1x1 rib knit fabric that measures 44 stitches per 2 centimeters counted in the horizontal direction. Style P107 has a rib knit, mitered V-neckline; short, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. Although you identify the garment as a T-shirt, the 1x1 rib knit fabric precludes classification as a T-shirt. Consequently, the applicable subheading for Style P107 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