CLA-2-61:OT:RR:NC:WA:356

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, New Jersey 07512

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

Dear Ms. Stanczak:

In your letter dated March 9, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 5938 is a men’s cut and sewn pullover garment constructed from 90% cotton, 10% spandex, finely knit jersey fabric that weighs 240 grams per square meter. The fabric measures 32 stitches per two centimeters counted in the horizontal direction. Style 5938 has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.

The applicable subheading for Style 5938 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