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

N188760 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. As requested, your sample will be returned. Style 9530, “Blitz Jersey,” is a men’s pullover garment. The front and back panels are constructed from 100% polyester, open mesh knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The sleeves are constructed from 100% polyester, finely knit dazzle fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style 9530 has a mitered V-neckline; short sleeves with fabric covered elastic cuffs; finely knit jersey inserts at the armholes and side panels; a large screen print on the center chest; and a straight, hemmed bottom. Style 9530 is made to men’s specifications and will be imported in Adult sizes S - 3XL. The same garment will be imported as Style 9531 in Youth (boys’) sizes S -XL. The applicable subheading for Styles 9530 and 9531 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