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

N233069 October 4, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Mr. Dustin Adams 15 Willow Lane Glen Spey, NY 12737 RE: The tariff classification of men’s and women’s knit garments from China. Dear Mr. Adams: In a letter dated July 19, 2012, and in subsequent correspondence dated September 6, 2012, you requested a tariff classification ruling on behalf of Miami Style. The samples submitted will be returned. Model # 609, “Men’s Reversible Basketball Jersey,” is a men’s reversible, cut and sewn pullover constructed from 100% polyester, finely knit mesh fabric that measures 30 stitches per two centimeters counted in the horizontal direction. The garment is constructed from two free-hanging layers of fabric that are joined at the neckline and the armholes and tacked together at the side seams near the bottom hem. Model # 609 is sleeveless with oversized armholes, a low U-shaped front neckline, a high rear neckline, and a straight hemmed bottom. Model # 612 is a woman’s reversible cut and sewn sleeveless pullover that is constructed from 100% polyester, mesh knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment is constructed from two free hanging layers of fabric that are joined at the armholes and the neckline and tacked together at the bottom side seams. The garment features a scoop front neckline, a high rear neckline, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for model # 609 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’: 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 duty rate will be 32% ad valorem.  The applicable subheading for model # 612 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate 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 the 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 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, Thomas J. Russo Director National Commodity Specialist Division