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

N059937 June 3, 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 garment from Vietnam. Dear Ms. Helm: In your letter dated May 5, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style G3036 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style G3036 is cut and sewn and has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; and a rib knit waistband. Although you state that you believe Style G3036 is classifiable as a sweatshirt in 6110.30.3040, the double faced fleece fabric, napped on both the inside and outside surfaces, that is used for this garment is not acceptable sweatshirt fabric. Sweatshirts must be constructed from the familiar, close-knit, unpatterned sweatshirt material that is significantly napped on the inside surface only. Consequently, the applicable subheading for Style G3036 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: men’s or boys’. 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