The tariff classification of a men’s sweater from China.

N287176 June 30, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3010 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s sweater from China. Dear Ms. Li: In your letter dated June 5, 2017, you requested a tariff classification ruling. As requested, the submitted sample will be returned. Style ALF02381 is a men’s sweater constructed from two different fabrics. The two front panels and collar are constructed from 100% polyester, chenille knit fabric that measures five stitches per two centimeters counted in the horizontal direction. The back panel and sleeves are constructed from 100% cotton, 2x2 rib knit fabric that measures six stitches per two centimeters counted in the horizontal direction. Style ALF02381 features a stand-up collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, two vertical front pockets below the waist, and a rib knit bottom. The two front panels, which form the entire front of the garment, impart the essential character to the garment. Although you suggest classification as a jacket under subheading 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), the sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the weather. Consequently, the applicable subheading for Style ALF02381 will be 6110.30.3010, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Men’s. 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, Steven A. Mack Director National Commodity Specialist Division