The tariff classification of a men’s pullover from China

N282646 March 24, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Kelly Pickard Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s pullover from China Dear Ms. Pickard: In your letter dated January 17, 2017, you requested a tariff classification ruling on behalf of Holloway. Our response was delayed due to laboratory analysis. As requested, your sample will be returned. Style 229541 “Deviate Pullover” is a men’s pullover garment constructed of a laminated fabric consisting of an outer surface of 100% polyester, finely knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction bonded to an inner surface of 100% polyester, brushed knit fabric. Style 229541 features a stand-up collar; a partial front opening with an inner storm flap and a zippered closure that extends to the top of the collar; long, hemmed, raglan sleeves with storm cuffs; contrasting color stitching at the sleeve seams, on the sleeves, and at each side of the front and back panels; a heat seal logo on the lower right sleeve; side seam pockets with zippered closures below the waist; and a straight, hemmed bottom. U.S. Customs and Border Protection laboratory analysis has determined that the inner surface of Style 229541 is of weft knit extended sinker loop pile construction. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric. The applicable suheading for Style 229541 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: other: other: men’s or boys’: other. The rate of duty will be 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 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, Steven A. Mack Director National Commodity Specialist Division