The tariff classification of men’s knit garments from China.

N278624 September 23, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Joan Studeny GHY USA 572 South 5th St. Pembina, ND 58271 RE: The tariff classification of men’s knit garments from China. Dear Ms. Studeny: In your letter dated June 24, 2016, you requested a tariff classification ruling on behalf of Richlu Manufacturing. As requested, your samples will be returned. Style F16-6N5 is a men’s garment constructed from a 100% polyester, finely knit fabric that has been brushed on the inner surface. The fabric measures 24 stitches per two centimeters counted in the horizontal direction. Style F16-6N5 features a self-fabric hood with a drawstring; a full front opening with a contrasting color zippered closure; long, hemmed sleeves; thumb holes in each cuff; contrasting color microphone loops at the top of each front panel; two pouch pockets below the waist; reflective designs on the front and back panels and the sleeves; a contrasting color vertical zipper on the right chest; and a loose fitting, hemmed bottom with a slightly curved tail. Style F16-6N6 is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that has been brushed on the inner surface. The fabric measures 24 stitches per two centimeters counted in the horizontal direction. Style F16-6N6 features a self-fabric hood with a drawstring; long, hemmed sleeves; thumb holes in each cuff; contrasting color microphone loops at the top of the front panel; a pouch pocket below the waist; contrasting color side inserts; reflective designs on the front and back panels, the side inserts, and the sleeves; and a loose fitting, straight, hemmed bottom.  You state that Styles F16-6N5 and F16-6N6 have passed water resistance tests. Because the garments are of knit construction, classification as water resistant garments is not available. Consequently, the applicable subheading for Styles F16-6N5 and F16-6N6 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: other: men’s or boys’: other. The rate of duty will be 32 percent 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division