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

N097608 April 14, 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 a men’s knit pullover garment from Mexico. Dear Mr. Rizner: In your letter dated March 11, 2010, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 222403 “Commit Tri-Color Soft-Tec Tee” is a men’s cut and sewn pullover garment constructed from 82% polyester, 18% spandex, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 222403 has a self-fabric crew neckline; short, hemmed sleeves; a small heat seal logo on the right sleeve; pieced inserts on the shoulders and sleeves; piping along the insert seams; and a straight, hemmed bottom. Style 222403 will be imported in Adult (Men’s) sizes XS - 3XL. The applicable subheading for Style 222403 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