The tariff classification of men’s knit pullovers from Cambodia and Lesotho

N303802 April 24, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Hui Umbach Roytex, Inc. 16 E. 34th Street 17th Floor New York, NY 10016 RE: The tariff classification of men’s knit pullovers from Cambodia and Lesotho Dear Ms. Umbach : In your letter dated April 4, 2019, you requested a tariff classification ruling. As requested, your samples will be returned. The submitted sample, Style 338063 “Proto #FSS-200ZR,” is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The front and back panels are constructed from 100% polyester, faux suede fabric that measures 35 stitches per two centimeters counted in the horizontal direction. The sleeves are constructed from 60% cotton, 35% polyester, 5% spandex, double knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. The garment features a partial front opening with a zippered closure that zips through the stand-up collar, long sleeves with self-fabric cuffs, a half-moon sweat patch at the inner rear neckline, and a straight, hemmed bottom with side slits. The submitted sample, Style 8059 “Proto #QSD-75,” is a men’s cut and sewn pullover garment constructed from 100% polyester knit fabric. The fabric has a diamond quilt design and measures 27 stitches per two centimeters counted in the horizontal direction. The garment features a partial front opening with a zippered closure that zips through the stand-up collar, long sleeves with self-fabric cuffs, a half-moon sweat patch at the inner rear neckline, and a straight, hemmed bottom with side slits. The applicable subheading for Styles 338063 and 8059 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% 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