The tariff classification of a men’s knit pullover garment from the Dominican Republic.

N058918 May 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 the Dominican Republic. Dear Mr. Rizner: In your letter dated April 23, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 4050 “Irish Jersey” is a men’s cut and sewn pullover garment constructed from 90% nylon, 10% spandex, finely knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. Style 4050 is sleeveless and has a modified V-neckline with a self-fabric insert; mesh knit inserts on the shoulders; contrasting mesh knit inserts at the front neckline, the rear yoke and at each side; a woven fabric label on the lower left front panel; and a straight, hemmed bottom. The garment will be imported in Men’s sizes S - 3XL. The applicable subheading for Style 4050 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