The tariff classification of a men’s knit pullover from Indonesia.

N230437 September 6, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit pullover from Indonesia. Dear Ms. Xie: In your letter dated August 8, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 0652 is a men’s cut and sewn pullover constructed from 100% cotton, jersey knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline; short, hemmed sleeves; a pieced, rib knit insert across the center chest; an embroidered brand name across the front panel; a triangular sweat patch at the inside rear neckline; and a straight, hemmed bottom. The Explanatory Notes to HTS 6109 state that T-shirts are underwear-type garments. The sweat patch is considered an inconspicuous non T-shirt feature. However, the pieced insert on the center chest and the extensive embroidery on the front panel are considered conspicuous non T-shirt features. The presence of either one of the conspicuous non T-shirt features precludes classification in HTS 6109. Consequently, the applicable subheading for style 0652 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 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