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

N082695 December 1, 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 October 29, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 360 is a men’s cut and sewn pullover garment that is constructed from finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style 360 has a rib knit, mitered V-neckline; short, hemmed sleeves; overlaid strips of contrasting color fabric on each sleeve; and a straight, hemmed bottom. Style 360 will be imported in Men’s sizes S - 2XL. The same garment will be imported as Style 361 in Youth (Boys’) sizes S - L. In your correspondence, you state that the fiber content is 50% polyester, 50% cotton. As 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 360 and 361 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. At the time of entry, Customs may verify the actual fiber content of Styles 360 and 361. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above. 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