The tariff classification of a men’s knit garment from China, Vietnam and Bangladesh.

N192700 November 18, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Hui Umbach Roytex, Inc. 16 East 34th Street, 17th Floor New York, NY 10016 RE: The tariff classification of a men’s knit garment from China, Vietnam and Bangladesh. Dear Ms. Umbach: In your request dated October 6, 2011, and in your subsequent submission dated November 8, 2011, you requested a tariff classification ruling. As requested your sample is being returned. Style 078587 is a men’s layered-look garment that resembles a V-neck knit vest worn over a long sleeve woven shirt. Style 078587 features a point collar, a two button placket, long sleeves with buttoned cuffs, rib knit edging at the armhole seam and at the simulated V-neckline, and a rib knit bottom. The knit portions of the garment, which comprise the major sections of the front and back panels, are constructed from 55% cotton, 45% polyester, finely knit jersey fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The woven portions of the garment are also of 55% cotton, 45% polyester and consist of the long sleeves and sleeve cuffs, the collar, the upper shirt front, and the placket. The knit fabric comprises approximately 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently the applicable subheading for Style 078587 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: men's or boys'. The rate of duty 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