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

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

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

Dear Ms. Orzol:

In your letter dated February 4, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 00SBD8 – T-ZAHURA is a men’s cut and sewn pullover constructed from 100% cotton, finely knit, slub jersey fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a U-shaped front neckline; oversized armholes; and a straight, hemmed bottom. The neckline and armholes are finished with rib knit edging.

The applicable subheading for Style 00SBD8 – T-ZAHURA 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 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 Rosemarie Hayward at (646) 733-3064.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division