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

N168857 June 30, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Merrin Kramer Three Times Clothier, LLC 561 Seventh Avenue, 12th Floor New York, NY 10018 RE: The tariff classification of a men’s knit pullover garment from Vietnam. Dear Ms. Kramer: In your letter dated May 26, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style MK1013 “Men’s S/S Floating Crew” is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. The body of the garment has a free hanging lining of 82% polyester, 18% elastane, finely knit tricot fabric that is joined to the garment body at the neckline, the shoulders and the armholes. You state that Style MK1013 is being sold for wear on its own. The lining is designed to be tucked into the trousers, while the outer layer can either be tucked into the trousers or worn on the outside of the trousers. The applicable subheading for Style MK1013 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 the 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