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

N144603 February 22, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover garment from China. Dear Ms. Helm: In your letter dated January 19, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style AC1322 is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style AC1322 is sleeveless and has a self-fabric crew neckline; contrasting color piping on the front and back yokes; hemmed armholes; screen printing on the front panel; and a straight, hemmed bottom. The applicable subheading for Style AC1322 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 boys’: 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