CLA-2-61:OT:RR:NC:WA 356
Mr. Michael Hu
Calhoun Sportswear
250 Bunting Road
St. Catharines, Ontario L2M 3Y1
Canada
RE: The tariff classification of a men’s knit pullover garment with ping pong balls from Mexico.
Dear Mr. Hu:
In your letter dated March 6, 2009, and in subsequent correspondence dated April 15, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 3PRXIGB is a men’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a rib knit crew neckline; short, hemmed, sleeves; a mesh pocket on the left sleeve; screen printing on the center chest and on the mesh pocket; and a straight, hemmed bottom. The garment will be imported with two ping pong balls in the mesh pocket.
The applicable subheading for the pullover of Style 3PRXIGB will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate will be 16.5% ad valorem.
The applicable subheading for the tabletop ping pong balls will be 9506.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Articles and equipment for table-tennis, and parts and accessories thereof. The rate of duty will be 5.1% 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