The tariff classification of a men’s knit pullover garment from China.

N060631 June 10, 2009 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 1081 “Torch” is a men’s pullover garment constructed from 100% polyester, finely knit 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 1081 is cut and sewn and has a self-fabric stand-up collar; a partial front opening with a zipper closure; long sleeves with self-fabric banded cuffs; contrasting mesh knit inserts on the shoulders, sleeves, and at the lower side seams; and a straight bottom with a drawcord and cord lock. The garment will be imported in Men’s sizes XS - 3XL. The applicable subheading for Style 1081 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