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

N069503 August 11, 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 July 20, 2009, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 100730 “Genesis Soccer Jersey” is a men’s cut and sewn pullover garment, constructed from 100% polyester, finely knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style 100730 has a rib knit V-neckline; short hemmed sleeves; contrasting color inserts on the shoulders and the sleeves; and a straight, hemmed bottom. The garment will be imported in Men’s sizes S-2XL. The same garment will be imported as Style 100731 in Youth (Boys’) sizes S-L. The applicable subheading for Styles 100730 and 100731 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