The tariff classification of men’s knit pullovers from China.

N240965 May 9, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Mary Ann Eubanks Ridge Outdoors U.S.A., Inc. 2817 S. Grove St. Eustis, FL 32726 RE: The tariff classification of men’s knit pullovers from China. Dear Ms. Eubanks: In your letter dated April 2, 2013, you requested a tariff classification ruling for two styles of men’s knit garments. The submitted samples will be returned. Styles 301W-M “Packin’ Tee” and 411BV-M “Packin’ Tee” are men’s cut and sewn pullover garments that are marketed as “concealment shirts” designed to be worn under another shirt to carry a concealed weapon, gun magazine, badge, cell phone, passport, wallet or other accessory in a separately purchased holster or pouch. The holster or pouch attaches to the garment by means of large hook and loop patches with one side of the hook and loop patch sewn to the pullover and the other side sewn to the holster or pouch. Although you state that the garments can be worn by both men and women, they are made to men’s size specifications and will be classified as men’s wear. Both garments will be imported in sizes S – 4X. Style 301W-M is constructed from 100% cotton, jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and has a rib knit crew neckline; a large sewn-on patch at each side under the armhole opening; 2-ply fabric reinforcement surrounding the armholes and the sewn-on patches; a half-moon sweat patch at the rear neckline; and a straight, hemmed bottom. Style 411BV-M is constructed from 100% cotton, jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and has a rib knit, mitered V-neckline; a large sewn-on patch at each side under the armhole opening; 2-ply fabric reinforcement surrounding the armholes and the sewn-on patches; a half-moon sweat patch at the rear neckline; and a straight, hemmed bottom. The applicable subheading for Styles 301W-M and 411BV-M 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