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

N216848 June 4, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico Dear Ms. Florentino: In your letter dated May 3, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, “Thunder Jersey” Style 9700, is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The front and back yokes, the sleeves, and the side panels are constructed from 100% polyester, warp knit, dazzle fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The remainder of the garment is constructed from 100% polyester, open mesh knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 9700 has a V-neckline; short sleeves with self-fabric cuffs; contrasting color inserts on the neckband and on the sleeve cuffs; and a straight, hemmed bottom. Style 9700 will be imported in Adult (Men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 9701 in Youth (Boys’) sizes YM -YL. The applicable subheading for Styles 9700 and 9701 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