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

N161328 May 19, 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 a men’s knit pullover garment from Mexico. Dear Mr. Rizner: In your letter dated April 15, 2011, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, “Doubleplay Baseball Undershirt” Style 222400, is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The front panel, the sleeves, and each side of the back panel are constructed from 100% polyester, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. The remainder of the back panel is constructed from 93% polyester, 7% spandex finely knit mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 222400 has a self-fabric crew neckline; long, hemmed, raglan sleeves with self-fabric cuffs; and a hemmed bottom. Style 222400 will be imported in Adult (Men’s) sizes XS - 3XL. The applicable subheading for Style 222400 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