The tariff classification of a men’s knit pullover from Bangladesh

N203595 March 5, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit pullover from Bangladesh Dear Ms. Arloro: In your letter dated January 30, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style UMKK3490 is a men’s pullover constructed from 81% Cotton, 19% Spandex, heavy weight jersey knit fabric that measures 40 stitches per two centimeters counted in the horizontal direction. Style UMKK3490 features a self-fabric crew neckline; short, hemmed sleeves; curved, forward shoulder seams; a small woven label sewn onto the lower left front panel; and a straight, hemmed bottom. You state that Style UMKK3490 will be imported as Style 09M0288. Although you state that the garment is intended to be worn as a support garment and suggest classification in HTSUS 6212.90.0010, the garment does not provide sufficient support throughout to warrant classification as a body supporting garment. Consequently, the applicable subheading for Styles UMKK3490 and 09M0288 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 32% 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, Thomas J. Russo Director, National Commodity Specialist Division