CLA-2-61:OT:RR:NC:WA:356
Ms. Kathy Guyer-Martin
Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a men’s knit pullover garment from China.
Dear Ms. Guyer-Martin and Ms. Carothers:
In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style P190 is a men’s pullover garment constructed from 55% cotton, 37% polyester, 8% spandex, finely knit jersey fabric that measures 34 stitches per 2 centimeters counted in the horizontal direction. Style P190 has a rib knit crew neckline; short, hemmed sleeves; mesh knit inserts with curved seams at each side; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom.
Although you identify the garment as a T-shirt, the use of mesh knit fabric at each side precludes classification as a T-shirt. Consequently, the applicable subheading for Style P190 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: men's or boys': other. 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