The tariff classification of a women’s pullover from Cambodia

 N327557 September 1, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Hanes Brands Inc. Ms. Heather Ewald 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s pullover from Cambodia Dear Ms. Ewald: In your letter dated August 3, 2022, you requested a tariff classification for a women’s pullover. As requested, your sample will be returned. Style MJ636C is a women’s pullover constructed from 100 percent polyester knit fleece fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric stand up collar, a partial opening beginning at the neckline with a four-snap closure; a front yoke; long sleeves with capped elasticized endings; a kangaroo pocket on the front panel and a capped elasticized bottom that reaches to below the waist. In your letter you state the garment is intended and marketed as outerwear. After review of the garment, we have determined the styling, cut, and the lightweight fabric do not support a finding the garment is an outerwear jacket that is designed for wear over all other clothing for protection against the weather. Consequently, the applicable subheading for style MJ636C will be 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: Other: Women’s or girls’: 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division