CLA-2-61:OT:RR:NC:WA 356
Mr. Daniel A. Corlew
Woolrich, Inc.
Two Mill Street
Woolrich, PA 17779
RE: The tariff classification of a men’s knit pullover garment from China.
Dear Mr. Corlew:
In your letter dated April 16, 2009, and in your subsequent submission received on May 27, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 16002 “Andes Pullover” is a men’s cut and sewn pullover garment, constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. Style 16002 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; a zippered inset pocket on the left chest; and a hemmed bottom with a drawcord and cordlock.
The construction and styling of this garment and the presence of the partial front opening with a zipper closure is an indication that Style 16002 is a multi-use pullover garment rather than a knit jacket. Consequently, the applicable subheading for Style 16002 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.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division