The tariff classification of a men’s knit pullover garment from China, Taiwan, Cambodia, and Vietnam.

N099943 April 29, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Keith Mims Mrs. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle P.O. Box 1399 Hartwell, GA 30643 RE: The tariff classification of a men’s knit pullover garment from China, Taiwan, Cambodia, and Vietnam. Dear Mr. Mims and Mrs. McCall: In your letter dated March 26, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1736A is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 1736A has a self-fabric stand-up collar, a partial front opening with a zippered closure, long sleeves with tunnel elastic cuffs, side seam pockets below the waist, and a tunnel elastic bottom. The applicable subheading for Style 1736A will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (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 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