CLA-2-61:OT:RR:NC:N3:356
Mr. Daniel Clancey
Homeschool Snowboarding
2127 N. Albina Avenue #401
Portland, OR 97227
RE: The tariff classification of a men’s knit pullover from China.
Dear Mr. Clancey:
In your letter dated January 20, 2014, and in subsequent correspondence dated March 26, 2014, you requested a tariff classification. As requested, the sample submitted will be returned.
The submitted sample, Style GML14F20 “Loudmouth Shirt,” is a men’s pullover constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a crossover V-neckline; contrasting color inserts on the front panel and on each sleeve; long, hemmed, raglan sleeves with a thumb hole; and a straight, hemmed bottom.
Although you identify Style GML14F20 as a base layer /underwear item, in subheading 6109.90.1047, the construction of the garment is more indicative of a pullover. In addition, specific catalog information was submitted with the item and indicates that the item is a multi-use garment.
Consequently, the applicable subheading for Style GML14F20 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: men’s or boy’s: other. The rate of duty is 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division