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

N161330 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 men’s and boys’ knit garments 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. Style 221010 “Shut Out Baseball Sleeveless Vest” is a men’s sleeveless garment constructed from 100% polyester, double knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style 221010 is sleeveless and has a baseball neckline; a full front opening with six button closures; mesh knit inserts at the underarms, a woven fabric label on the lower left front panel; and a curved, hemmed bottom. Style 221010 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 221210 in Youth (Boys’) sizes S - L. The applicable subheading for Styles 221010 and 221210 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