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

N136397 January 4, 2011 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 December 2, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style T2057 is a men’s cut and sewn pullover garment constructed from 100% polyester, closed mesh knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style T2057 has a self-fabric crew neckline; short, hemmed raglan sleeves; screen printing on the front and back panels; and a straight, hemmed bottom. The applicable subheading for Style T2057 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