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 Mexico.
Dear Mr. Rizner:
In your letter dated February 10, 2010, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.
Style 100750 “Arsenal Soccer Jersey” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style 100750 has a rib knit, cross over V-neckline; short sleeves with self-fabric cuffs; contrasting piping on the cuffs and at the side seams; and a straight, hemmed bottom. Style 100750 is imported in Adult (men’s) sizes S - 2XL. The same garment will be imported as Style 100751 in Youth (boys’) sizes YXS - YL.
The applicable subheading for Styles 100750 and 100751 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