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

N237262 February 7, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 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 Pakistan. Dear Ms. Zarzecki: In your letter dated January 7, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ271 “Men’s Long Sleeve Thermal Crew” is a men’s cut and sewn pullover constructed from 50% cotton, 50% polyester, waffle knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style EZ271 has a rib knit crew neckline, long sleeves with rib knit cuffs, and a straight hemmed bottom. Style EZ271 will be imported in men’s sizes S - 2XL. As Style EZ271 is said to be constructed from a blend of 50% cotton, 50% polyester fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style EZ271 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 32% ad valorem. At the time of entry, Customs may verify the actual fiber content of Style EZ271. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above. 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