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

N197717 January 19, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. David A. Snyder Easton-Bell Sports 6225 N. St Hwy 161 Suite 300 Irving, TX 75038 RE: The tariff classification of a men’s knit pullover garment from China. Dear Mr. Snyder: In your letter, which was received by this office on December 20, 2010, you requested a tariff classification ruling. The sample submitted will be retained for our files. Style 600656, which is part of your baseball and softball apparel collection, is a men’s long sleeve pullover constructed from 80% nylon and 20% spandex, finely knit fabric that measures 42 stitches per two centimeters counted in the direction in which the stitches were formed. Style 600656 features a self-fabric crew neckline; long, hemmed, contrasting color raglan sleeves; contrasting color side panels; a heat seal logo on the left chest; a woven label with the EASTON logo sewn onto the lower left front panel near the hem; a half-moon sweat patch at the rear neckline; a screen printed logo on the upper back panel; and a straight, hemmed bottom. Although you state that the “Power Surge Compression” garment provides “360 degree compression” and you suggest classification in HTSUS 6212.90, the garment does not appear to have any features designed to target and provide support to the involved muscle groups. Consequently, the applicable subheading for Style 600656 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 will be 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 the 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, Thomas J. Russo Director, National Commodity Specialist Division