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

N140456 January 26, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6106.20.2010 Ms. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of men’s and women’s knit garments from China. Dear Ms. Manuel: In your letter dated December 23, 2010, you requested a tariff classification ruling. As requested, your samples will be returned. Style NYRR10MS is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style NYRR10MS features a self-fabric crew neckline; short, hemmed, raglan sleeves; pieced front and back panels with contrasting color inserts; a screen printed logo on the left chest; and a hemmed bottom. Style NYRR10WL is a woman’s shirt constructed from 100% polyester knit fabric. The garment features a partial front opening with a zipper closure; a stand up collar; long, hemmed sleeves; a logo on the upper left front panel; contrasting color inserts on both sides of each shoulder extending to the bottom of the garment; and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for Style NYRR10MS 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 will be 32% ad valorem. The applicable subheading for style NYRR10WL will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The rate of duty will be 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