The tariff classification of a men’s knitted pullover

N301271 November 8, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Mr. Jon Richardson Ping, Inc. 2201 W Desert Cove Ave Phoenix, AZ 85029 RE: The tariff classification of a men’s knitted pullover Dear Mr. Richardson: In your letter dated September 28, 2018, you requested a tariff classification ruling. Per your request, your sample will be returned. Style S03348, Vermillion, is a men’s knitted pullover constructed from a laminated fabric consisting of an outer layer of 100% polyester knitted fabric, a middle layer of plastic film, and an inner layer of 100% polyester knitted fabric. The plastic film is visible in cross section. The unlined garment features a partial opening secured by a zipper closure that extends to the top of a stand-up collar; long tapered sleeves with elasticated cuffs; and a straight bottom with an elasticated hem. The applicable subheading for style S03348 will be 6113.00.9084 which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Men’s or boys’. The rate of duty will be 7.1% 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division