The tariff classification of a men’s pullover from Vietnam

N330117 January 27, 2023 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Linda Krueger Jockey International, Inc. 2300 60th StreetKenosha, WI  53140 RE: The tariff classification of a men’s pullover from Vietnam Dear Ms. Krueger: In your letter dated January 6, 2023, you requested a tariff classification ruling. Your sample will be returned as requested. Style DEV-3660 is a men’s pullover constructed from 80 percent polyester and 20 spandex, finely knit fabric that measures 36 stitches per 2 centimeters in the direction the stitches are formed. The submitted sample is of pieced construction and features a crew neckline; short, hemmed, raglan sleeves; functional overlock stitching at the seams and hems; and a straight bottom. The fabric of the lower front and back panels is folded under at the bottom of the garment and stitched together at the chest and back areas, creating a double-layer lower section. You state that Style DEV-3660 will also be offered in a V-neckline version. You state that the garment is intended to shape and smooth the mid-section of the body and will be marketed as such. However, no marketing materials were available for our review. The garment also offers an outerwear coverage function, which we find to be at least equally competing to any support function. We do not believe that the primary purpose of the garment is body support; therefore, it cannot be classified under heading 6212.  Consequently, the applicable subheading for Style DEV-3660 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division