The tariff classification of a boy’s pullover from Mexico.

N035026 August 13, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear. P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a boy’s pullover from Mexico. Dear Mr. Rizner: In your letter dated July 23, 2008, you requested a tariff classification ruling. The sample will be returned to you. Your submitted sample, style 4601, which you call a “Wicking Long Sleeve Warm up Shirt”, is constructed from 100% polyester knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a crew neck, long sleeves and a hemmed bottom. The applicable subheading for style 4601 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, 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 will be 32 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division