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

N055948 April 24, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 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 20, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. Your sample is being retained for our files. Style 9509, “Champ Cotton Baby Jersey Tee,” is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 9509 is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; contrasting overlays on each sleeve; pieced front and rear yokes; a small heat seal on the lower right front panel; and a straight, hemmed bottom. The garment will be imported in Men’s sizes S-3XL. The same garment will be imported as Style 9529 in Boys’ sizes S-L. The applicable subheading for Styles 9509 and 9529 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division