The tariff classification of a boy’s upper body garment from Bangladesh.

N339568 May 10, 2024 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Nancy Ferrone Kirk Roberts Trading 1440 Broadway – 3rd FloorNew York, NY 10018 RE:  The tariff classification of a boy’s upper body garment from Bangladesh. Dear Ms. Ferrone: In your letter dated April 16, 2024, you requested a tariff classification ruling. The submitted sample is a boy’s pullover constructed of 60 percent cotton and 40 percent polyester knit fabric. The garment features a large heat seal on the front, a rib knit crew neckline, long hemmed sleeves and a straight hemmed bottom. The applicable subheading for the upper body garment 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 will be 16.5 percent 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division