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

N069496 August 17, 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 boy’s knit pullover garments from Mexico. Dear Mr. Rizner: In your letter dated July 20, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 676 is a men’s cut and sewn pullover garment, constructed from 50% cotton, 50% polyester, finely knit jersey fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style 676 has a rib knit crew neckline; self-fabric front and back yokes; short, hemmed sleeves; narrow overlays on each sleeve; and a straight, hemmed bottom. The garment will be imported in Men’s sizes S - 3XL. The same garment will be imported as style 677 in Youth (Boys’) sizes S - L. As the fabric is constructed from a blend of 50% polyester and 50% cotton fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified as if consisting wholly of that material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Styles 676 and 677 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