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

Ms. Joyce Wooley
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

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

Dear Ms. Wooley:

In your letter dated February 15, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.

Style 222472 “Electrify Heather Color Tee” is a men’s garment that is similar to a T-shirt. Style 222472 is constructed from 100% polyester, finely knit jersey fabric that weighs 150 grams per square meter. The garment features a self-fabric crew neckline; short, hemmed sleeves; a small, high density, reflective heat seal on the right sleeve, and a straight, hemmed bottom. The garment will be imported in Adult (men’s) sizes XS - 3XL. The same garment will be imported as Style 222272 in Youth (boys’) sizes S - L.

The applicable subheading for Styles 222472 and 222272 will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: …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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division