The tariff classification of woman’s pullover from Vietnam and possibly other countries.

N185158 October 12, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jenny Helm Gear For Sports Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of woman’s pullover from Vietnam and possibly other countries. Dear Ms. Helm: In your letter dated August 19, 2011 you requested a classification ruling on behalf of GFSI. As requested, your sample will be returned to you. The submitted sample, style UW1580, is a woman’s cut and sewn “Under Armour” brand pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline with a ribbed knit collar, an oversized hanger loop sewn into the rear collar seams, long raglan sleeves with rib knit endings, and a loose-fitting garment bottom with a ribbed knit bottom band. The garment extends to below the waist. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division