The tariff classification of men’s knit garments from Pakistan and Nicaragua.

N219388 June 29, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0012; 6110.20.2069 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive MS 2316 Plano, TX 75024 RE: The tariff classification of men’s knit garments from Pakistan and Nicaragua. Dear Ms. Morell: In your letter dated May 29, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style PPK 42106 is a men’s T-shirt constructed from 60% cotton, 40% polyester, finely knit jersey fabric that weighs 145 grams per square meter. Style PPK 42106 has a rib knit crew neckline; short, hemmed sleeves; a large graphic screen print design on the front panel; and a straight, hemmed bottom. Style PPK 52073 is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs 145 grams per square meter. Style PPK 52073 has a rib knit, mitered V-neckline; short, hemmed sleeves; a large graphic screen print design on the front panel; and a straight, hemmed bottom. Style PPK 63814 is a men’s cut and sewn pullover garment constructed from 100% cotton, finely knit, slub jersey fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style PPK 63814 has a mitered V-neckline with self-fabric capping; short, hemmed sleeves; and a straight, hemmed bottom. Although Styles 42106 and 52073 have large graphic screen print designs on the front panel of each garment, this flat screen printing, regardless of the size of the print, would not preclude classification as a T-shirt. However, the slub jersey fabric of Style 63814 is a conspicuous non-T-shirt feature which would preclude classification in HTS 6109 as a T-shirt. Consequently, the applicable subheading for Styles PPK 42106 and PPK 52073 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other T-shirts: Men’s. The rate of duty is 16.5% ad valorem. The applicable subheading for Style PPK 63814 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’: Other. 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 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