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

N233891 November 1, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s knit garment from China. Dear Ms. Halliburton: In your letter dated September 26th, 2012, you requested a tariff classification ruling. As requested, your sample is being returned. Style J12-00047B is a men’s cut and sewn garment constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. Style J12-00047B has reverse fabric inserts on the outer sleeves, the side panels, the collar, and the shoulder yokes and features a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; a free hanging, half-moon sweat patch at the rear neckline; two vertical, side entry zippered pockets below the waist; and a loose fitting, straight, hemmed bottom. The applicable subheading for Style J12-00047B 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division