The tariff classification of men’s and boys’ knit pullovers from Vietnam.

N238782 March 20, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Vietnam. Dear Ms. Florentino: In your letter dated February 15, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5523 “Zest Hoody,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The garment has a lined, self-fabric hood with a drawstring; long sleeves with self-fabric cuffs; a pouch pocket below the waist; contrast color inserts with piping extending on the outer sleeves from the shoulders to the sleeve cuffs; and a straight, hemmed bottom. Style 5523 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 5524 in Youth (boys’) sizes S - L. The applicable subheading for Styles 5523 and 5524 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division