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

N097705 April 15, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriott Drive, Suite 200 Nashville, TN 37214 RE: The tariff classification of a men’s knit pullover garment from Nicaragua. Dear Ms. Pangborn: In your letter received by this office on March 16, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5500 is a men’s sleeveless pullover garment constructed from 100% cotton, jersey knit fabric that measures 25 stitches per 2 centimeters counted in the horizontal direction. Style 5500 has oversized armholes; a low round front neckline; a rear neckline that does not fall below the nape of the neck; and a straight, hemmed bottom. Because the rear neckline is high and does not dip below the nape of the neck, the garment cannot be classified as a tank top. Consequently the applicable subheading for Style 5500 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. 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