The tariff classification of men’s bonded knit pullovers from China.

N236211 December 21, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jane McAndrew Good Lad Apparel / Supreme Trading Limited 431 East Tioga Street Philadelphia, PA 19134 RE: The tariff classification of men’s bonded knit pullovers from China. Dear Ms. McAndrew: In your letter dated December 5, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style MK760 is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to an inner layer of 100% polyester, fleece knit fabric. Style MK760 features a self-fabric stand-up collar; a Sherpa knit collar lining; a partial front opening with a zippered closure; long, hemmed sleeves; and a straight, hemmed bottom. There is no plastic visible in cross section. Style MK776 is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, fleece knit fabric bonded to an inner layer of 100% polyester, fleece knit fabric. Style MK776 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; a pouch pocket below the waist with side entry, zippered openings; a large, embroidered logo on the left chest; and a straight, hemmed bottom. There is no plastic visible in cross section. Although you identify the fabric as water resistant, because the garments are of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Styles MK760 and MK776 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