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

N154963 April 12, 2011 CLA-2-61:OT:RR:NC:N3:356 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 from India. Dear Ms. Helm: In your letter dated March 14, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style R1311 is a men’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style R1311 has a rib knit crew neckline; short, hemmed sleeves; pieced shoulder inserts; screen printing on the center chest; and a straight, hemmed bottom. The applicable subheading for Style R1311 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 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