The tariff classification of men’s knit garments from China.

N212035 May 1, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.20.2040 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of men’s knit garments from China. Dear Ms. Gaudio: In your letter dated March 30, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style Finners (05D0IZ 55B52) is a men’s sweatshirt constructed from 80% cotton and 20% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style Finners features a rib knit crew neckline; long, set-in sleeves with rib knit cuffs; screen printing across the chest; patch pockets at the waist; and a rib knit bottom. Style Fester (05D0J3 55C12) is a men’s padded vest constructed from both knit and woven fabrics. The front and back yokes and the outer collar are of 100% nylon, woven fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The knit fabric comprises approximately 80% of the visible surface area of the garment and imparts the essential character to the garment. Style Fester is sleeveless and features a stand-up collar; a left-over-right full front opening secured by seven snap closures; oversized armholes; two patch pockets below the waist with flaps and snap closures; a zippered vertical entry pocket on the lower right side of the back panel; and a hemmed bottom with a curved tail. The garment has a full lining of 100% cotton, woven fabric with 100% polyester, heavy weight fiberfill batting. The applicable subheading for Style Finners (05D0IZ 55B52) will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: sweatshirts: men's or boys'. The duty rate is 16.5% ad valorem. The applicable subheading for Style Fester (05D0J3 55C12) will be 6101.30.2010, HTSUS, which provides for : men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other…Men’s. The rate of duty is 28.2% 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 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, Thomas J. Russo Director National Commodity Specialist Division