The tariff classification of a men’s cardigan-styled garment from Vietnam

N275673 June 2, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Amy Smith Kohl’s Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a men’s cardigan-styled garment from Vietnam Dear Ms. Smith: In your letter dated May 12, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style MF63ARD is a men’s garment constructed from a 100% polyester, finely knit face fabric bonded to a 100% polyester, weft knit fabric that has been brushed on the inner surface. The face fabric measures 35 stitches per 2 centimeters counted in the horizontal direction. Style MF63ARD features a self-fabric hood with a drawcord and cordlocks; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; zippered side entry pockets below the waist; and a loose-fitting, self-fabric bottom band. You have asked whether Style MF63ARD is classifiable as a jacket under 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment has no tightening at the waist or cuffs, and therefore is not considered outerwear under heading 6101. Consequently, the applicable subheading for Style MF63ARD will be 6110.30.3053, 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 will be 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division