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

N150685 March 30, 2011 CLA-2-61:OT:RR:NC:N3:356 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 pullovers from Mexico. Dear Mr. Rizner: In your letter dated February 21, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, “Baseline Jersey” Style 1060, 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. The garment is sleeveless with oversized armholes, a V-neckline, and a straight hemmed bottom. Style 1060 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported as Style 1061 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 1060 and 1061 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