The tariff classification of a men’s knit pullover from Indonesia and various countries.

N266305 July 27, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jacquelyn Gray Blue Star Imports L.P. 77 Hot metal Street Pittsburg, PA 15203 RE: The tariff classification of a men’s knit pullover from Indonesia and various countries. Dear Ms. Gray: In your letter dated June 9, 2015, you requested a tariff classification ruling on behalf of Blue Star Imports L.P., a wholly owned subsidiary of American Eagle Outfitters, Inc. As requested, your sample will be returned. The submitted sample, Style 9318, is a men’s pullover constructed from both knit and woven fabric. The garment is napped on the inside surface. The outside collar, the upper portion of the front and back panels, and the chest pocket flap are constructed from woven fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric. The fabric measures 10 stitches per two centimeters counted in the horizontal direction. Style 9318 features a stand-up collar; a partial front opening with four snap closures; a left chest pocket with a flap and one snap closure; long sleeves with elasticized capping at the wrist; side seam pockets below the waist; and a straight bottom with elasticized capping. In your correspondence, you suggest classification as an outerwear jacket under subheading 6101.30.2010 Harmonized Tariff Schedule of the United States (HTSUS) which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other men’s. We disagree with your proposed classification. Style 9318 does not have the character of a knit jacket and is more specifically provided for in HTSUS 6110 as a pullover. Consequently, the applicable subheading for Style 9318 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: other: men’s or boys’: 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 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 Maryalice Nowak via e-mail at maryalice.nowak@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division