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

N216855 June 1, 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 garment, “Verge Jersey” Style 1615, is a men’s reversible cut and sewn pullover garment constructed from 100% polyester, finely knit mesh fabric that measures 30 stitches per two centimeters counted in the horizontal direction. The garment is constructed from two layers of fabric that are joined at the neckline and tacked together at the sleeve hems and at the bottom side seams. Style 1615 has an interlock knit crossover V-neckline; short, hemmed raglan sleeves; contrasting color piping at the raglan sleeve seams and at the side seams; and a straight, hemmed bottom. Style 1615 will be imported in Adult (Men’s) sizes AS - A3XL. You state that the same garment will be imported as Style 1616 in Youth (Boy’s) sizes YS – YL. The applicable subheading for Styles 1615 and 1616 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) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division