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

N147288 March 10, 2011 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 reversible knit pullover from Mexico. Dear Mr. Rizner: In your letter dated February 2, 2011, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, “Select Jersey” Style 224058, is a men’s reversible cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment is constructed from two free hanging layers of fabric that are joined at the armholes and the neckline and tacked together at the bottom side seams. Style 224058 is sleeveless with oversized armholes; a self-fabric V-neckline; contrasting color edging on the armholes; contrasting color inserts at the side seams; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom. Style 224058 will be imported in Adult (men’s) sizes XS - 3XL. You state that the same garment will be imported in Youth (boys’) sizes S - L as Style 224258. The applicable subheading for Styles 224058 and 224258 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. 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