The tariff classification of a women’s pullover from Vietnam

N302812 March 4, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Pat Mckeldin Under Armour, Inc. 2601 Port Covington Drive Baltimore, MD 21230 RE: The tariff classification of a women’s pullover from Vietnam Dear Mr. McKeldin: In your letter dated January 10, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1328615, is a women’s pullover constructed from 75 percent polyester, 19 percent modal and 6 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 pullover features a V-shaped placket at the front neckline without closure, long hemmed sleeves with a heat seal of the Under Armour logo on the wearer’s left sleeve component, and a curved hemmed front panel. Additional features include a high rear neckline, a slightly longer, curved hemmed rear panel with a key hole opening on the upper portion and a center vent at the bottom. The garment extends to below the waist. The applicable subheading for style 1328615 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 rate of duty 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