The tariff classification of a men’s knit pullover from Vietnam.

N049763 February 20, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover from Vietnam. Dear Ms. Helm: In your letter dated January19, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style G3062 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The garment features a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with double cuffs consisting of an interior tunnel elastic cuff and an outside self-fabric cuff; side entry pockets below the waist; and a drawcord at the bottom. Although you suggest classification in HTSUS 6101 as a jacket, Style G3062 does not have the character of a knit jacket and is more specifically provided for in HTSUS 6110 as a pullover. Consequently, the applicable subheading for Style G3062 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 is 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division