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

N154296 April 8, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit pullover garment from China. Dear Ms. Xie: In your letter dated March 10, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style THBRSP110001 is a men’s pullover garment constructed from 100% percent cotton, finely knit, jersey fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style THBRSP110001 has a rib knit crew neckline; short, hemmed sleeves; a large embroidery on the left chest; and a straight, hemmed bottom. The applicable subheading for Style THBRSP110001 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: other: men's or boys'. 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