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

N150719 March 30, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit hooded pullover from Vietnam. Dear Mr. Rizner: In your letter dated February 21, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5529 “Vortex Hooded Sweatshirt” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 35 stitches per two centimeters counted in the horizontal direction. Style 5529 has a self-fabric hood lined with mesh knit fabric; long sleeves with self-fabric banded cuffs; a heat seal logo on the right sleeve; contrasting color inserts at the shoulders and on the front panel; a pouch pocket below the waist; and a self-fabric bottom band that partially encircles the bottom but does not provide tightening to the bottom of the garment. Style 5529 will be imported in Adult (men’s) sizes XS - 3XL. The applicable subheading for Style 5529 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