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

N055939 April 20, 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 Mexico. Dear Mr. Rizner: In your letter dated March 17, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1020 “Wicking/Antimicrobial Game Day Crew” is a men’s pullover garment constructed from 100% polyester, finely knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 1020 is cut and sewn and has a self-fabric crew neckline; short, hemmed sleeves; contrasting inserts on each shoulder and at the side seams; and a straight, hemmed bottom. The garment is imported in Men’s sizes S - 4XL. The applicable subheading for Style 1020 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