The tariff classification of men’s and boys’ knit pullover garments from Lesotho, Pakistan, Indonesia, and Vietnam.

N052666 March 10, 2009 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Nikki Adams Russell Corporation One Fruit of the Loom Drive Bowling Green, KY 42103 RE: The tariff classification of men’s and boys’ knit pullover garments from Lesotho, Pakistan, Indonesia, and Vietnam. Dear Ms. Adams: In your letter dated February 17, 2009, you requested a tariff classification ruling. As requested, your samples will be returned. Style F1266MK “Men’s Porthole Mesh Jersey” is a men’s pullover garment constructed from 100% polyester, finely knit, openwork mesh fabric that measures 20 stitches per two centimeters counted in the direction in which the stitches were formed. Style F1266MK is cut and sewn and has a rib knit, cross over V-neckline; short, hemmed sleeves; two-ply mesh front and back yokes; a large label on the lower left front panel; and a straight, hemmed bottom. Style F1166MK “Youth Porthole Mesh Jersey” is a boys’ pullover garment constructed from 100% polyester, finely knit, openwork mesh fabric that measures 20 stitches per two centimeters counted in the direction in which the stitches were formed. Style F1166MK is cut and sewn and has a rib knit, cross over V-neckline; short, hemmed sleeves; mesh front and back yokes; a large label on the lower left front panel; and a straight, hemmed bottom. The applicable subheading for Styles F1266MK and F1166MK 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. 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