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

N094635 March 17, 2010 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 February 10, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3835 “Competition Pullover” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style 3835 has a self-fabric crew neckline; long, raglan sleeves with elastic capping at the cuffs; and a straight, hemmed bottom. Style 3835 is imported in Adult sizes XS - 3XL. The Adult sizes are made to men’s specifications. The applicable subheading for Style 3835 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division