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

N262568 March 23, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Oralia Ruiz Sole Technology Inc, 26921 Fuerte Drive Lake Forest, CA 92630 RE: The tariff classification of a men’s knit pullover from China. Dear Ms. Ruiz: In your letter dated February 27, 2015, you requested a tariff classification ruling. The sample provided will be returned. The submitted sample, Style A, is a men’s pullover garment constructed from 100% polyester, finely knit fleece fabric that is napped on the inside and outside surfaces. The fabric measures 38 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a self-fabric hood with a drawstring; a partial front opening with a zippered closure; a patch pocket on the left chest, which is secured by a snap closure; long sleeves with a button closure at the vent and single button closures on the cuffs; a pouch pocket below the waist; and a curved, hemmed bottom and a tail. You suggest classification of the garment in subheading 6110.30.3059, 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: women’s or girls’: other. The documentation submitted states that the gender of the merchandise is men’s. You also suggest classification of the garment in subheading 6114.30.3060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The garment is more specifically provided for in heading 6110 as a pullover. Consequently, the applicable subheading for Style A 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division