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

N064160 July 6, 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 May 28, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 218 “Wicking Color Block Jersey” is a cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline; short, hemmed, raglan sleeves; mesh knit inserts on the raglan sleeves; and a straight, hemmed bottom. Style 218 is made to men’s specifications and will be imported in sizes AS through A-3XL. The same garment will be imported in Youth (boys’) sizes YS through YL as Style 219. The applicable subheading for Styles 218 and 219 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