N106758 N1 Ruling Active

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

Issued June 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. Style CT1004 is a men’s pullover garment constructed from 50% polyester, 37% cotton, 13% rayon, finely knit, brushed, slub jersey fabric that measures 23 stitches per 2 centimeters counted in the horizontal direction. Style CT1004 has a rib knit crew neckline; short, hemmed sleeves; an embroidered heat transfer logo on the left sleeve; and a straight, hemmed bottom.

Full text

N106758 June 9, 2010 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover garment from Honduras. Dear Ms. Helm: In your letter dated May 19, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style CT1004 is a men’s pullover garment constructed from 50% polyester, 37% cotton, 13% rayon, finely knit, brushed, slub jersey fabric that measures 23 stitches per 2 centimeters counted in the horizontal direction. Style CT1004 has a rib knit crew neckline; short, hemmed sleeves; an embroidered heat transfer logo on the left sleeve; and a straight, hemmed bottom. The applicable subheading for Style CT1004 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 boy’s: other. The rate of duty is 32% ad valorem. At the time of entry, Customs may verify the actual fiber content of Style CT1004. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicted above. 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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