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

N161331 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 pullover garments from Mexico. Dear Mr. Rizner: In your letter dated April 15, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, “Omni Jersey” Style 1510, is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 1510 has a self-fabric crew neckline; short, hemmed sleeves; mesh fabric inserts on the front panel; contrasting self-fabric inserts on the undersleeves and at the side seams; and a straight, hemmed bottom. Style 1510 will be imported in Adult (Men’s) sizes S - 3XL. You state that the same garment will be imported in Youth (Boys’) sizes S - L as Style 1511. The applicable subheading for Styles 1510 and 1511 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