The tariff classification of men’s and women’s pullovers from various countries.

N245970 September 11, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6110.20.2079 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of men’s and women’s pullovers from various countries. Dear Ms. Siegel Rabinowitz: This letter replaces N244696 that was issued to you on August 16, 2013 for your client, Hugo Boss USA, Inc. In that letter, Styles 50243413, 50247096 and 50241150 were classified as women’s garments. In a letter dated August 29, 2013, you state that Styles 50247096 and 50241150 are for men. The description and classification of Style 50243413 remains the same. The correct classifications of the three styles are shown below. Your samples are being returned. Style 50243413 is a woman’s cut and sewn pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a round neck, short turn back sleeves, a heat transfer on the front panel, and a straight garment bottom. The garment is made in Turkey. Style 50247096 is man’s cut and sewn pullover that is constructed from 100% cotton knitted jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a crossover V-neckline with three metal buttons and faux button holes, short hemmed sleeves, a sewn on metal applique on the lower front panel, and a hemmed straight garment bottom. The garment is made in Portugal. Style 50241150 is man’s cut and sewn pullover that is constructed from 100% cotton knitted jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a mitered V-shaped front neckline, short hemmed sleeves, numerous sewn on appliques on the upper front panel, and a hemmed straight garment bottom. The garment is made in China. The applicable subheading for Style 50243413 will be 6110.20.2079, 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: Women’s or girls’: Other. The duty rate will be 16.5%. The applicable subheading for Styles 50247096 and 50241150 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 duty rate will be 16.5%. 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, Myles B. Harmon Acting Director National Commodity Specialist Division