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

N171218 July 15, 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 boy’s knit pullovers from Mexico. Dear Mr. Rizner: In your letter dated June 13, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style 1070 “Exa Short Sleeve Crew” is a men’s pullover garment constructed from 92% polyester, 8% spandex, pinhole mesh knit fabric that measures 39 stitches per two centimeters counted in the horizontal direction. Style 1070 has a self-fabric crew neckline; short, hemmed sleeves; self-fabric inserts at the shoulders; and a straight, hemmed bottom. Style 1070 is made to men’s size specifications and will be imported in Adult sizes S - 3XL. The same garment will be imported as Style 1071 in Youth (boys’) sizes S - L. The applicable subheading for Styles 1070 and 1071 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 rate 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 the 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