CLA-2-61:OT:RR:NC:N3:356
Mr. David Harmon
Huish Outdoors
1540 North 2200 West
Salt Lake City, UT 84116
RE: The tariff classification of a men’s knit pullover from Australia and China.
Dear Mr. Harmon:
In your letter dated May 1, 2014, you requested a tariff classification ruling. The sample submitted will be returned.
The submitted sample, Style SSRDLSPKXXL “Men’s Rapid Dry Long Sleeve,” is a men’s pullover constructed from 100% polyester, finely knit fabric that measures 39 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a crew neckline; contrasting color inserts extending from the undersleeves to the side panels; long, hemmed, raglan sleeves; and a straight, hemmed bottom. Although you state that the garment can be worn by both men and women, it is made to men’s size specifications and will be classified as men’s wear.
The applicable subheading for Style SSRDLSPKXXL 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