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 men’s and boys’ knit pullover garments from Mexico.

Dear Mr. Rizner:

In your letter dated June 13, 2011, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.

Style 100780 “Liberty Soccer Jersey” is a men’s pullover garment constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 100780 has a self-fabric crew neckline, long hemmed raglan sleeves, contrasting self-fabric inserts on the front panel, and a straight hemmed bottom. Style 100780 will be made to men’s size specifications and will be imported in Adult sizes AS - A2XL. The same garment will be imported as Style 100781 in Youth (boys’) sizes YXS - YL.

The applicable subheading for Styles 100780 and 100781 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: 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 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division