The tariff classification of a men’s knit sweatshirt from Vietnam.

N265182 June 16, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s knit sweatshirt from Vietnam. Dear Ms. Halliburton: In your letter dated May 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style X15-00017 “CVC Pullover,” is a men’s sweatshirt constructed from 80% cotton, 20%polyester, knit fabric that is brushed on the inside surface. Style X15-00017 features a self-fabric stand-up collar; a partial front opening with a zipper closure; an embroidered logo on the right chest; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style X15-00017 will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The rate of duty is 16.5% 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