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

N080916 November 19, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Pat McKeldin Under Armour, Inc. Tide Point - 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a men’s knit pullover garment from Mexico. Dear Ms. McKeldin: In your letter dated October 16, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1212076A “Elements Quarter Zip” is a men’s pullover garment constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, brushed tricot knit fabric. The polyurethane film is not visible in cross section. The garment has a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; zippered side entry pockets below the waist; embroidered logos on the left chest and on the back yoke; and a straight, hemmed bottom. Because the polyurethane membrane is not visible to the naked eye, classification in 6113, HTS, is precluded. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 1212076A 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’: 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