CLA-2-61:OT:RR:NC:WA:356

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s and boys’ knit pullover garments from Mexico.

Dear Mr. Rizner:

In your letter dated August 2, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

The submitted sample, “Two-a-Day Jersey,” is a cut and sewn pullover garment constructed from 100% polyester, mesh knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. The front and back yokes are of two ply construction. Item “Two-a-Day Jersey” will be imported as Style 9500 in Adult (men’s) sizes S/M, L/XL, 2XL and 3XL and as Style 9501 in Youth (boys’) sizes S/M and L/XL.

The applicable subheading for Styles 9500 and 9501 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