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

N194345 December 15, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Allison Osburn 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. Osburn: In your letter dated November 16, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style UM2077 is a men’s pullover garment constructed from a bonded fabric composed of an outer layer of 100% polyester flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric. Style UM2077 has a self-fabric stand-up collar, a partial front opening with a zippered closure, long hemmed sleeves, two zippered pockets below the waist, and a straight hemmed bottom. Because the polyurethane membrane is not visible in cross section, classification in HTSUS 6113 is not applicable. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style UM2077 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