The tariff classification of a women’s pullover from Cambodia

 N327558 September 1, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Heather Ewald Hanes Brand Inc. 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 MJ632C is a women’s pullover constructed from 100 percent polyester short pile sherpa knit 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, pieced hood without a means of closure, long sleeves with rib-knit cuffs and a rib-knit band bottom that reaches to below the waist. Although you state the garment is intended for outerwear, it lacks the character and style of outerwear jackets. Consequently, the applicable subheading for style MJ632C will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: 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