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

N055951 April 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 a men’s reversible knit pullover from Mexico. Dear Mr. Rizner: In your letter dated March 16, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229508, “Men’s Wicking Mesh Half Court Tank,” is a men’s reversible pullover garment constructed from two free-hanging layers of 100% polyester, finely knit fabric. One layer is of closed mesh knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction and the other layer is of interlock knit fabric that measures 32 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. The bottoms are hemmed but not sewn together to allow access for adding decoration. Style 229508 has oversized armholes; a low, round front neckline; a rear neckline that falls below the nape of the neck; shoulders that measure three and one-half inches in width; a woven fabric label sewn to the lower left front panel; and a hemmed bottom. The garment is imported in men’s sizes XXS-3XL. The applicable subheading for Style 229508 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