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

N204688 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 on behalf of High Five. As requested, your sample will be returned. The submitted garment, “Varsity Perf II BK Jersey” Style 100360, is a men’s cut and sewn pullover garment constructed from 92% polyester, 8% spandex, finely knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 100360 is sleeveless with oversized armholes; a mitered V-neckline; a contrasting color insert at the front neckline; contrasting color side panels; narrow, contrasting color piping on the side panels; and a straight, hemmed bottom. Style 100360 will be imported in Adult (Men’s) sizes AS - A2XL. You state that the same garment will be imported as Style 100361 in Youth (Boys’) sizes YS – YL. The applicable subheading for Styles 100360 and 100361 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 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