The tariff classification of a men’s knit garment from El Salvador.

N218181 June 15, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Alphonse Tshiboyi Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment from El Salvador. Dear Mr. Tshiboyi and Ms. Carothers: In your letter dated May 11, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style C905 is a men’s cut and sewn pullover constructed from 100% cotton, finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style C905 features a rib knit crew neckline; long, loose fitting sleeves with ribbed knit cuffs; and a straight, hemmed bottom. Although you identify the garment as a long sleeve T-shirt, the loose fitting long sleeves are a conspicuous non-T-shirt feature. Consequently, the applicable subheading for style C905 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 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