The tariff classification of a men’s upper body garment from Vietnam

N305269 July 30, 2019 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Heather Ewald Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s upper body garment from Vietnam Dear Ms. Ewald: In your letter dated July 9, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. Style V5094 is a men’s upper body garment constructed from 100% polyester, mesh knit fabric. The front of the garment falls to the knee. Style V5094 features a full front opening with a zippered closure, a self-fabric hood with a twill drawcord, long sleeves with fabric-covered elasticized cuffs, an embroidered logo on the bottom left sleeve, split kangaroo pockets below the waist, a tunneled twill drawcord that ties at the waist, and a tunneled twill drawcord at the bottom that ties at the front and back of the garment. The garment also features two back panels, which are slightly curved and longer than the front panels, and a rear vent. The applicable subheading for Style V5094 will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men's or boys'. The rate of duty will be 14.9 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division