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

N055952 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 a men’s knit pullover garment 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 222451 “Men’s Bounce Long Sleeve Crew Shirt” is a men’s pullover garment constructed from 100% polyester, finely knit, interlock fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 222451 is cut and sewn and has a rib knit crew neckline; front and rear yokes; contrasting inserts at the armholes; long sleeves with rib knit cuffs; a heat seal logo on the right sleeve; and a straight, hemmed bottom. The garment is imported in Men’s sizes XS - 4XL. The applicable subheading for Style 222451 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