The tariff classification of men’s and boys’ reversible knit pullovers from Mexico.

N055949 May 14, 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’ reversible knit pullovers 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 685, “Reversible Wicking Game Jersey,” is a men’s reversible pullover garment constructed from two free-hanging layers of 100% polyester, knit fabric. One layer is of finely knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction and the other layer is of tricot knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and the armholes and tacked together at the lower side seams. Style 685 is sleeveless and has oversized armholes; a cross-over V-neckline; contrasting inserts on the side panels; and a straight, hemmed bottom. The garment will be imported in men’s sizes S-3XL. The same garment will be imported in Boys’ sizes S-L as Style 686. The applicable subheading for Styles 685 and 686 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 boys’: 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