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

N236283 December 21, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a men’s knit pullover from China. Dear Ms. Zarzecki: In your letter dated November 30, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ355 is a men’s cut and sewn pullover constructed from 70% cotton, 30% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 24 stitches per two centimeters counted in the horizontal direction. Style EZ355 features a self-fabric stand-up collar, a partial front opening with a zipper closure, long sleeves with rib knit cuffs, and a loose fitting rib knit bottom. Although you believe that the garment is classifiable in subheading 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTSUS), as a sweatshirt, the loose fitting bottom precludes classification as a sweatshirt. Consequently, the applicable subheading for Style EZ355 will be 6110.20.2069, 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