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

N218375 June 18, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a men’s bonded knit garment from Vietnam. Dear Ms. Malina: In your letter dated May 16, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 422936 is a men’s knit shirt-jacket styled garment constructed from a laminated fabric consisting of an outer layer of 80% acrylic, 10% nylon, 10% wool finely knit ribbed fabric bonded to an inner layer of 100% polyester, finely knit fleece pile fabric. The bonding material is not visible in cross section. Style 422936 has a pointed collar; a full front opening with seven button closures; a half-moon sweat patch at the rear neckline; two patch pockets with flaps and button closures on the chest; long vented sleeves with single button closures on the cuffs; two side entry welt pockets at the waist; and a curved, hemmed bottom. The inside collar band, the sweat patch, the inside placket facing, and the sleeve cuff facing are of 100% cotton woven fabric. Following Chapter 60, Note 1 (c), the classification of Style 422936 is determined by the 100% polyester knit pile component, regardless of whether the knit pile component is used as the inside or outside surface of the bonded fabric. Consequently, the applicable subheading for Style 422936 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 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, Thomas J. Russo Director National Commodity Specialist Division