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 Bangladesh.

Dear Mr. Rizner:

In your letter dated February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 3530 “Chill Fleece Half-Zip Pullover” is a men’s cut and sewn pullover garment, constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. Style 3530 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with tunnel elastic cuffs; side seam pockets below the waist; and a tunnel elastic bottom. The garment is imported in men’s sizes S-3XL. The same garment will be imported as Style 3531 in Youth (boys’) sizes XS-L.

The applicable subheading for Styles 3530 and 3531 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. 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,

Robert B. Swierupski
Director
National Commodity Specialist Division