The tariff classification of men’s knit garments from Vietnam

N270392 November 20, 2015 CLA-2-61:OT:RR:NC:3:356 CATEGORY: Classification TARIFF NO.: 6110.90.9088 Ms. Sue Lee Transgate International, LLC 175-01 Rockaway Blvd., Suite 215 Jamaica, NY 11434 RE: The tariff classification of men’s knit garments from Vietnam Dear Ms. Lee: In your letter dated October 26, 2015, you requested a tariff classification ruling on behalf of your client, H.W.I. International, Inc. As requested, your samples will be returned. Style 500104S16 is a men’s pullover garment constructed from 60% silk, 40% cotton, finely knit jersey fabric that measures 29 stitches per 2 centimeters counted in the horizontal direction. Style 500104S16 is sleeveless and features oversized armholes; a low round, rib knit front neckline; a high rib knit rear neckline that does not fall below the nape of the neck; a sewn-on silk patch on the lower left front of the garment; and a straight, hemmed bottom. Style 500204S16 is a men’s pullover garment constructed from 60% silk, 40% cotton, finely knit jersey fabric that measures 29 stitches per 2 centimeters counted in the horizontal direction. Style 500204S16 features a rib knit crew neckline; short, hemmed sleeves; a sewn-on silk patch on the lower left front of the garment; and a straight, hemmed bottom. Style 500304S16 is a men’s pullover garment constructed from 60% silk, 40% cotton, finely knit jersey fabric that measures 29 stitches per 2 centimeters counted in the horizontal direction. Style 500304S16 features a rib knit crew neckline; long, hemmed sleeves; a sewn-on silk patch on the lower left front of the garment; and a straight, hemmed bottom. The applicable subheading for Styles 500104S16, 500204S16, and 500304S16 will be 6110.90.9088, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials; Other: Other: Other: Men’s or boys’. The rate of duty will be 6% 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division