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

N181663 September 16, 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 garment from Malaysia. Dear Ms. Helm: In your letter dated August 19, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style UM7257 is a men’s garment constructed from 100% polyester, finely knit pile fabric that is napped on the inside surface. Style UM7257 has a full front opening with a zippered closure; a self-fabric stand-up collar; long, loose fitting, hemmed sleeves; an embroidered logo on the right chest; side entry pockets below the waist; and a loose fitting, hemmed bottom. Although you believe the garment is classifiable as a jacket, the loose fitting, hemmed bottom and sleeves do not provide sufficient protection against the elements for classification in HTS 6101.30.2010. Consequently, the applicable subheading for Style UM7257 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 rate 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 the 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