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

Ms. Maryellen Dennison
The Folsom Corporation
43 McKee Drive
Mahwah, NJ 07430

RE: The tariff classification of a men’s knit pullover garment from China.

Dear Ms. Dennison:

In your letter dated December 30, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style XPS17195 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that measures 38 stitches per 2 centimeters counted in the horizontal direction. Style XPS17195 has a rib knit crew neckline; short, hemmed, raglan sleeves; a screen printed logo on the left sleeve; contrasting color, self fabric inserts at each side; and a straight, hemmed bottom.

The applicable subheading for Style XPS17195 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 boy’s: 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