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

N027279 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 a men’s knit pullover garment from Mexico. Dear Mr. Rizner: In your letter dated April 25, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 9503 “Scrimmage – Reversible Mesh Tank” is a men’s pullover garment constructed from 100% polyester, finely knit mesh knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. The garment is reversible and consists of two contrasting color, free-hanging layers that are securely sewn together at the neckline, the shoulders and the armholes and tacked together at the lower side seams. Style 9503 has a low, round front neckline, a rear neckline that reaches below the nape of the neck, oversized armholes, shoulders that measure three and one half inches in width, a large heat sealed label on the lower left front panel of one side, and overlock stitching at the bottom of both layers. The garment is imported in Men’s sizes XS - 3XL. Although the garment is identified as scrimmage wear, Style 9503 is a multi-purpose garment. Consequently, the applicable subheading for Style 9503 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. Style 9503 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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