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

N090425 February 5, 2010 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 January 4, 2010, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 222459 “Spark” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit interlock fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 222459 has a self-fabric crew neckline; long, loose fitting sleeves with self fabric cuffs; and a straight, hemmed bottom. Style 222459 will be imported in Adult (men’s) sizes S - 4XL. The same garment will be imported as Style 222259 in Youth (boys’) sizes S – L. The applicable subheading for Styles 222459 and 222259 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division