The tariff classification of a men’s knit pullover garment from Kenya.

N053193 March 27, 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 a men’s knit pullover garment from Kenya. Dear Mr. Rizner: In your letter dated February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3830 “Micro Fleece Half-Zip Pullover” is a men’s cut and sewn garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. Style 3830 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long raglan sleeves with elasticized capping at the wrist; contrasting inserts on the sleeves; and a hemmed bottom. The garment will be imported in sizes XS-3XL. The applicable subheading for Style 3830 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. 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