The tariff classification of a men’s pullover from Cambodia

N334787 September 15, 2023 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Lucas Theo Rehaag German American Chamber of Commerce, Inc. 80 Pine StreetNew York, NY  10005 RE:  The tariff classification of a men’s pullover from Cambodia Dear Mr. Rehaag: In your letter dated August 18, 2023, you requested a tariff classification ruling on behalf of your client, DFB GmbH and Company KG. The submitted sample will be retained in our office. Style HJ9606-9,99 is a men’s pullover constructed from two 100% polyester knit fabrics that each measure more than nine stitches per two centimeters in the direction the stitches were formed. The garment is of pieced construction and features a crew neckline with capping; embroidered logos and designs on the chest; three overlay stripes on each shoulder; short, hemmed sleeves; mesh knit fabric inserts at the upper sides of the back panel; a heat seal logo on the lower left front panel; heat seal letters that form the word “Deutschland” at the center rear neckline; striped overlays at the side seams; a front panel with a straight, hemmed bottom; and a longer back panel that curves slightly at the sides and features capping at the bottom. The applicable subheading for Style HJ9606-9,99 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 good may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered trademark, trade name, or copyright recorded with U.S. Customs and Border Protection. If your client is an authorized importer of the good, we recommend that prior to importation, they notify the U.S. Customs and Border Protection (CBP) port through which the good will be entered. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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