The tariff classification of a men’s upper body garment from Vietnam

N361705June 12, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6110.30.3053
Ms. Anh SirridgeDesign Resources, Inc.7007 College Boulevard, Suite 700Overland Park, KS 66211RE: The tariff classification of a men’s upper body garment from VietnamDear Ms. Sirridge:In your letter dated
May 12, 2026
, you requested a tariff classification ruling. Your submitted sample will bereturned as you requested.Style D27-00003 is a men’s upper body garment constructed from 100 percent polyester knit fabric that isheavily napped on its outer surface and lightly napped on its inner surface.The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches wereformed.Style D27-00003 features a full front opening with a zippered closure that zips through a woven fabric stand-up collar; long sleeves with contrasting knit fabric capping at the ends; a woven fabric overlayon the upper left front panel; a woven patch pocket with a zippered closure on the right chest; two verticalpockets with zippered closures below the waist; and a straight, loose-fitting bottomon the front panels finished with contrasting knit fabric capping. The applicable subheading for Style D27-00003 will be 6110.30.3053, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similararticles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’:Other. The general rate of duty will be 32 percent ad valorem.Style D27-00003 is not marked with its fiber content. Textile fiber products imported into the United Statesmust be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k)and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the FederalTrade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerningthe requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division