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

N253338 September 17, 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. The sample submitted will be returned. The submitted sample, Style SSCPSS5XL “Men’s Chillproof Short Sleeve,” is a men’s pullover constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, knit fabric, a middle layer of polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric. The inner layer is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. Style SSCPSS5XL features piece construction; a mock turtleneck collar; short, raglan sleeves contrasting color inserts extending from the undersleeves to the side panels; the “SHARKSKIN” logo on the front and back panels and on the right sleeve; overlock stitching at the seams; and a straight bottom. The sleeve ends 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 SSCPSS5XL 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