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

N245984 September 30, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a men’s knit pullover from India. Dear Ms. Shoule: In your letter dated September 4, 2013, you requested a tariff classification ruling on behalf of Aquarius USA, Inc. The submitted sample will be returned. Style PD1197 is a men’s pullover constructed from 100% cotton, slub jersey knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit, mitered V-neckline; short, hemmed sleeves, and a straight, hemmed bottom. The slub jersey fabric precludes classification in heading 6109 as a T-shirt or similar garment. Consequently, the applicable subheading for Style PD1197 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division