The tariff classification of men’s pullover from Vietnam.

N260373 January 16, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Karen Paitsell Holloway 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s pullover from Vietnam. Dear Ms. Paitsell: In your letter, dated December 11, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested. Style 222492 is a men’s shirt that is constructed from 100% polyester knit fabric. The garment features: a self-fabric collar; a left over right placket with a three button closure; short hemmed sleeves; and a hemmed bottom. Style 222492 is imported in men’s sizes S-3XL. The applicable subheading for Style 222492 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: mens' or boy's shirts: knitted or crocheted: of man-made fibers: other: men's. The duty rate will be 32 percent ad valorem. If you plan to import this style in youth sizes and would like this office to provide you with a ruling, please submit a separate request pursuant to 19 C.F.R. 177.2. Please also include a youth size sample with this request. 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 Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division