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

N154957 April 18, 2011 CLA-2-61:OT:RR:NC:N3:356 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 March 14, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style AC1017 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment is cut and sewn and has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with tunnel elastic cuffs; an embroidered letter on the left chest; a large embroidery on the back panel; and a straight, hemmed bottom with a drawcord and cordlock. The applicable subheading for Style AC1017 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division