The tariff classification of a men’s sweatshirt from Vietnam.

N265192 June 19, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s sweatshirt from Vietnam. Dear Ms. Halliburton: In your letter dated May 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style X15-00019 “CVS Sweatshirt,” is a men’s hooded sweatshirt constructed from 100% polyester, knit fabric that is napped on the inside surface. Style X15-00019 features a lined, self- fabric hood with a drawstring; long sleeves with rib knit cuffs; a front pouch pocket; overlock stitching at the seams; a contrast color stripe on the center back panel; and a rib knit bottom. The applicable subheading for Style X15-00019 will be 6110.30.3040, 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: sweatshirts: men's or boys'. 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