The tariff classification of a women’s sleeveless pullover from Vietnam

N300261 September 14, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. William Rinderknecht GFSI, LLC 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s sleeveless pullover from Vietnam Dear Mr. Rinderknecht: In your letter dated August 16, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style UW1563, is a women’s sleeveless pullover constructed from 70 percent polyester, 25 percent rayon and 5 percent elastane knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The sleeveless pullover features a self-fabric hood with a drawstring closure, a heat seal of the “Under Armour” logo on the lower front panel, a slightly longer rear panel, and a hemmed bottom. The garment extends to below the waist. Although you suggest classification under subheading 6114.30.1020, classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with the subsequent GRI, taken in order.  The sleeveless pullover has characteristics common to garments of heading 6110. Since heading 6114 is a basket provision, the garment is classified in heading 6110 unless they are excluded from that provision for some reason. Consequently, the applicable subheading for style UW1563 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers: other: other: other: Women’s or girls’: other. The duty rate will be 32 percent 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 Renée Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division