The tariff classification of a boy’s knit pullover garment from Mexico.

N082869 November 4, 2009 CLA-2-61:OT:RR:NC:WA 358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a boy’s knit pullover garment from Mexico. Dear Mr. Rizner: In your letter dated October 29, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you. Style 1021 “Wicking/Antimicrobial Game Day Crew” is a boy’s pullover garment constructed from 100% polyester, finely knit fabric that measures approximately 30 stitches per two centimeters counted in the horizontal direction. The cut and sewn garment has a self-fabric crew neckline; short, hemmed sleeves; contrast color inserts on the shoulders and side seams; and a straight, hemmed bottom. The item will be imported in youth sizes S - L. The applicable subheading for Style 1021 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 boy’s: 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division