The tariff classification of a men’s knit pullover from Australia and China.

N253334 October 30, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. David Harmon Huish Outdoors 1540 North 2200 West Salt Lake City, UT 84116 RE: The tariff classification of a men’s knit pullover from Australia and China. Dear Mr. Harmon: In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample is being returned. The submitted sample, Style SSCPLSHDBKMED “Men’s Chillproof Long Sleeve with Hood,” is a men’s pullover constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, face knit fabric, a middle layer of polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric that is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction that is brushed in later finishing. Style SSCPLSHDBKMED features a self-fabric hood; contrasting color inserts extending from the underarms to the side panels; long sleeves finished with elasticized capping; the “SHARKSKIN” logo on the front and back panels and on the left sleeve; over lock stitching at the seams on the hood and on the shoulders; and a straight bottom. The hood and the bottom of the garment are finished with elasticized capping. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style SSCPLSHDBKMED 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 boy’s: 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division