CLA-2-61:OT:RR:NC:N3:356

Ms. Margaret Polito
222 Riverside Drive
Suite 14E
New York, NY 10025

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

Dear Ms. Polito:

In your letter dated December 5, 2010, you requested a tariff classification ruling on behalf of Best Key Trading Limited of Hong Kong. Your sample was destroyed during laboratory analysis and cannot be returned.

Style JC001 is a men’s pullover garment that features a V-neckline with a rib knit spread collar (Johnny collar); short, hemmed sleeves; and a straight, hemmed bottom. The finely knit fabric measures 30 stitches per 2 centimeters counted in the horizontal direction.

Although you request classification of the garment under subheading 6105.90.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ knit shirts, of other textile materials, subject to man-made fiber restraints, Customs and Border Protection laboratory analysis has determined that the fabric of Style JC001 is composed wholly of polyester yarns.

Consequently, the applicable subheading for Style JC001 will be 6110.30.3053, 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 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 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 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,

Thomas J. Russo
Director,
National Commodity Specialist Division