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

N027276 May 30, 2008 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullover garments from Mexico. Dear Mr. Rizner: In your letter dated April 24, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 9502 “Tackle Football Replica Jersey” is a men’s pullover garment constructed from two different knit fabrics. The front and back yokes and the sleeves are constructed from 100% polyester “dazzle” knit fabric that measures 19 stitches per two centimeters counted in the horizontal direction. The lower portions of the front and back panels are constructed from 100% polyester mesh knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. Style 9502 is cut and sewn and has a rib knit cross-over V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. The garment is imported in Men’s sizes S - 2XL. The same garment will be imported in Boy’s sizes S – L as Style 9522. The applicable subheading for Styles 9502 and 9522 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 9502 and 9522 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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