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

N055946 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 men’s and boys’ knit pullover garments 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 722 “Wicking Duo Knit Game Jersey” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit, closed mesh fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style 722 is sleeveless and has a cross-over, rib knit round neckline with a contrasting center front insert; contrasting side panel inserts; hemmed armholes; and a straight, hemmed bottom. The garment will be imported in Men’s sizes S - 3XL. The same garment will be imported in Youth (Boys’) sizes S – L as Style 724. The applicable subheading for Styles 722 and 724 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