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

N246319 October 23, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Lori Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit pullover garment from Sri Lanka. Dear Ms. Boullet: In your letter dated September 12, 2013 you requested a tariff classification ruling. The sample swatch is being retained for our files. The sample garment will be returned, as requested, Style AM6341 is a men’s cut and sewn pullover constructed from 92% polyester, 8% elastane finely knit jersey fabric that measures 42 stitches per two centimeters counted in the horizontal direction. Style AM6341 has a self-fabric crew neckline; short, hemmed sleeves; a pieced self-fabric insert in the underarm area; forward shoulder seams; curved side seams; and a straight, hemmed bottom. Although you suggest classification in 6113.00.9084, Harmonized Tariff Schedule of the United States, (HTSUS), the fabric of Style AM6341 is not coated for tariff classification purposes. Consequently, the applicable subheading for Style AM6341 will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division