The tariff classification of men’s and boys’ knit pullover garments from Kenya.

N053192 March 20, 2009 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 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 Kenya. Dear Mr. Rizner: In your letter dated February 20, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5505 “Wicking Fleece Hooded Sweatshirt” is a men’s pullover garment constructed from 100% polyester, finely knit fabric that that is napped on the inside surface. The garment is cut and sewn and has a lined, self-fabric hood with a drawstring; long sleeves with self-fabric banded cuffs; a pouch pocket below the waist; and a loose fitting, self-fabric banded bottom. The garment is imported in Men’s sizes S - 4XL. The same garment will be imported in Youth (Boys’) sizes S – L as Style 5506. The applicable subheading for Styles 5505 and 5506 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