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

N188759 November 7, 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 October 11, 2011, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 229510, “Bi-color Shortsleeve,” is a men’s pullover garment constructed from 50% polyester, 50% cotton, finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style 229510 has a rib knit crew neckline; short, hemmed sleeves; contrasting color inserts at the armholes; a heat seal logo on the right sleeve; and a straight, hemmed bottom. Style 229510 is made to men’s specifications and will be imported in Adult sizes S - 3XL. The same garment will be imported as Style 229210 in Youth (boys’) sizes S - L. As the fabric is constructed from a blend of 50% polyester, 50% cotton fibers, no textile material predominates by weight. Following Section XI, Note 2 (A), Styles 229510 and 229210 are classifiable in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Styles 229510 and 229210. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Styles 229510 and 229210 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: 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 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