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

N248916 January 23, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Shaul Ashkenazy Exist Inc. 1650 N.W. 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a men’s knit pullover from China. Dear Mr. Ashkenazy: In your letter dated December 17, 2013, you requested a tariff classification ruling. The submitted sample will be returned. Style DFM03 is a men’s sleeveless pullover garment constructed from 100% polyester, finely knit jersey fabric that measures 36 stitches per two centimeters counted in the horizontal direction. The garment features a V-neckline; contrasting color wide piping on the shoulders; contrasting color inserts at the lower side seams; self-fabric capping at the armholes; and a straight, hemmed bottom. The applicable subheading for Style DFM03 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: 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 Rosemary Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division