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

N204686 March 16, 2012 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 pullovers from Mexico. Dear Mr. Rizner: In your letter dated February 6, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted garment, “Slam Dunk Jersey” Style 1170, is a men’s reversible pullover garment constructed from two free-hanging layers of 100% Polyester, finely knit fabric. Style 1170 is sleeveless with oversized armholes; a self fabric, cross over V-neckline; and a straight hemmed bottom. One layer is of finely knit interlock fabric that measures 32 stitches per two centimeters counted in the horizontal direction and the other layer is of mesh knit fabric that also measures 32 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and the armholes and tacked together at the lower side seams. Each layer features contrasting color piping on the forward shoulder seams and contrasting knit fabric inserts at the side panels. Style 1170 will be imported in Adult (Men’s) sizes AS – A3XL. You state that the same garment will be imported as Style 1171 in Youth (Boys’) sizes YS – YL. The applicable subheading for Styles 1170 and 1171 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’: 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 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division