The tariff classification of a knit pullover garment from Mexico.

N011230 June 13, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Yi Shu Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a knit pullover garment from Mexico. Dear Ms. Shu: In your letter dated May 8, 2007, you requested a tariff classification ruling. As requested, your sample will be returned. Style 205, “Wicking Mesh Lacross Jersey”, is a pullover garment constructed from 100% polyester, finely knit mesh fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style 205 is made to men’s specifications and features a crossover, rib knit V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. Style 205 will be imported in Adult S-3XL. The same garment will be imported in Youth sizes M-L as Style 206. The applicable subheading for Styles 205 and 206 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. Styles 205 and 206 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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