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

N263973 May 11, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Ms. Barbara Nichols SPYDER ACTIVE SPORTS 4740 Walnut Street Boulder, CO 80301 RE: The tariff classification of men’s and ladies’ knit pullovers from Thailand and Vietnam. Dear Ms. Nichols: In your letter dated March 30, 2015, you requested a tariff classification ruling. As requested, your samples will be returned. The submitted sample, Style 157505 “Men’s Kyros L/S Tee,” is a men’s cut and sewn pullover constructed from 91% polyester, 9% elastane, finely knit jersey fabric that measures 33 stitches per two centimeters counted in the horizontal direction. Style 157505 has a crew neckline; long, hemmed sleeves; heat seal letters “SPYDER” printed on the back of the left sleeve; a large heat transfer logo on the upper portion of the left front panel; a small rubber logo on the front panel at the bottom right side; and a straight, hemmed bottom. The submitted sample, Style 157514 “Men’s Kyros S/S Tee,” is a men’s cut and sewn pullover constructed from 91% polyester, 9% elastane, finely knit jersey fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 157514 has a crew neckline; short, hemmed, raglan sleeves; flatlock stitching at the seams; a small rubber logo on the front panel at the bottom right side; a large contrast color heat transfer logo applied to the center rear neckline; and a straight, hemmed bottom Style 158426, is a woman’s cut-and-sewn “SPYDER” label pullover constructed from 96% polyester and 4% elastane knit fabric brushed on the inner surface. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a capped self-fabric jewel neckline, long raglan sleeves with flat-lock stitching and self-fabric cuffs, a heat transfer of the “SPYDER” logo on the left sleeve, a metal “SPYDER Bug” attached on the lower front panel, and a self-fabric banded bottom. The garment extends to below the waist. The applicable subheading for Styles 157505 and 157514 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. The applicable subheading for Style 158426 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division