CLA-2-61:OT:RR:NC:N3:356

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

RE: The tariff classification of a men’s knit hooded pullover from China.

Dear Mr. Rizner:

In your letter dated February 22, 2011, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.

Style 222484 “Hype Wik-Sof Hood” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 31 stitches per two centimeters counted in the horizontal direction. Style 222484 has a lined, self-fabric hood with a drawstring; a partial front opening with a zippered closure; long sleeves with self-fabric cuffs; contrasting color inserts at the armholes; a pouch pocket below the waist; and a straight, hemmed bottom. Style 222484 will be imported in Adult (men’s) sizes XXS - 3XL.

The applicable subheading for Style 222484 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