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N072100 N0 Ruling Active

The tariff classification of a men’s knit pullover garment from Pakistan

Issued September 9, 2009 by U.S. Customs and Border Protection.

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N0 N072100 (September 9, 2009)

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

Your sample is being retained for our files. Style EZI01, which is identified as an “Urban Ribbed Tank,” is a men’s pullover garment that is constructed from 100% cotton, 2x2 rib knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style EZ101 is cut and sewn and has a low, round front neckline; a high rear neckline; oversized armholes; and a straight, hemmed bottom. The garment is imported in men’s sizes S - 2X in white, black and grey. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. Consequently,

Full text

N072100 September 9, 2009 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Tammy L. Reagan Top Apparel d.b.a. One Stop 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a men’s knit pullover garment from Pakistan Dear Ms. Reagan: In your letter dated July 23, 2009, and in subsequent correspondence received on August 14, 2009, you requested a tariff classification ruling. Your sample is being retained for our files. Style EZI01, which is identified as an “Urban Ribbed Tank,” is a men’s pullover garment that is constructed from 100% cotton, 2x2 rib knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style EZ101 is cut and sewn and has a low, round front neckline; a high rear neckline; oversized armholes; and a straight, hemmed bottom. The garment is imported in men’s sizes S - 2X in white, black and grey. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. Consequently, the applicable subheading for Style EZ101 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: other: men's or boys'. The duty rate is 16.5% ad valorem. 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, Robert B. Swierupski Director National Commodity Specialist Division

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