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

N140726 February 1, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. William R. Hoseney Honig’s Whistle Stop 7136 Jackson Road Ann Arbor, MI 48103 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Hoseney: In your letter dated December 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Item F11 is a men’s pullover garment constructed from a striped, 100% polyester, warp knit fabric. The outside surface of the fabric measures 17 stitches per 2 centimeters counted in the direction in which the stitches were formed. Item F11 features a solid color, self-fabric spread collar; a partial front opening with a zipper closure; short sleeves with rib knit cuffs; a patch pocket on the left chest; an embroidery at the back neckline; a woven fabric label on the lower left front panel; and a straight, hemmed bottom with side slits and a tail. The applicable subheading for Item F11 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. 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