CLA-2-61:OT:RR:NC:N3:356
Ms. Anh Sirridge
Design Resources, Inc.
7007 College Boulevard, Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s upper body garment from Vietnam
Dear Ms. Sirridge:
In your letter dated May 12, 2026, you requested a tariff classification ruling. Your submitted sample will be
returned as you requested.
Style D27-00003 is a men’s upper body garment constructed from 100 percent polyester knit fabric that is
heavily napped on its outer surface and lightly napped on its inner surface. The outer surface of the
garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were
formed. Style D27-00003 features a full front opening with a zippered closure that zips through a woven
fabric stand-up collar; long sleeves with contrasting knit fabric capping at the ends; a woven fabric overlay
on the upper left front panel; a woven patch pocket with a zippered closure on the right chest; two vertical
pockets with zippered closures on the front panels below the waist; and a straight, loose-fitting bottom
finished with contrasting knit fabric capping.
The applicable subheading for Style D27-00003 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 general rate of duty will be 32 percent ad valorem.
Style D27-00003 is not marked with its fiber content. Textile fiber products imported into the United States
must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k)
and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal
Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning
the requirements of this Act. Information may also be obtained at the Federal Trade Commission website,
www.ftc.gov.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 U.S. Customs and
Border Protection (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 [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division