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

N069502 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 895 “Wicking Mesh Jersey” is a men’s cut and sewn pullover garment, constructed from 100% polyester, finely knit mesh fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style 895 has a rib knit crew neckline; short, hemmed, raglan sleeves; contrasting color inserts on the front panel; and a straight, hemmed bottom. The garment is imported in Men’s sizes S - 3XL. The same garment will be imported as Style 896 in Youth (Boys’) sizes S - L. The applicable subheading for Styles 895 and 896 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