The tariff classification of men’s knit pullover garments from China.

N070395 August 27, 2009 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Stuart Lichtman Ciao Ciao, Inc. 4381 Vanalden Avenue Tarzana, CA 91356 RE: The tariff classification of men’s knit pullover garments from China. Dear Mr. Lichtman: In your letter dated July 27, 2009, you requested a tariff classification ruling. As requested, your samples will be returned. Style JTI-0717030 is a men’s pullover garment constructed from jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; short, hemmed sleeves, and a straight, hemmed bottom. Your state that the fiber content is 70% bamboo, 30% organic cotton and the fabric weight is 210 grams per square meter. Style JTI-071955 is a men’s pullover garment constructed from jersey knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; short, hemmed sleeves, and a straight, hemmed bottom. Your state that the fiber content is 95% bamboo, 5% spandex and the fabric weight is 210 grams per square meter. Although you state that the garments are made of bamboo, chemical processing of bamboo results in a regenerated cellulose fiber which is considered an artificial fiber. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. Consequently, the applicable subheading for Styles JTI-0717030 and JTI-071955 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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. 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division