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

N178508 September 1, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. McCullough: In your letter dated July 27, 2011, you requested a tariff classification ruling on behalf of Nautica Men’s Sportswear. As requested, your sample will be returned. Style 2K2307 is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style 2K2307 has a rib knit turtleneck collar; a partial front opening that extends through the collar with a covered placket and three button closures; long sleeves with rib knit cuffs; a screen printed logo on the left chest and on the back panel; and a rib knit bottom. Although you believe the garment is classifiable in HTSUS 6105.10.0010 as a shirt, the rib knit bottom band provides a tightening at the bottom of the garment and precludes classification in HTS 6105. Consequently, the applicable subheading for Style 2K2307 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