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

N219175 June 18, 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 pullover garments from Mexico. Dear Ms. Florentino: In your letter dated May 22, 2012, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 100800 “Velocity Jersey” is a men’s pullover garment that features a crew neckline; short, hemmed sleeves; and a straight hemmed bottom. The garment is constructed from three different knit fabrics. The major portions of the front and back panels are constructed from 100% polyester finely knit mesh fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The lower portion of the front panel, the shoulder areas and the major portions of the sleeves are constructed from 100% polyester interlock knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The remainder of the sleeves, the side panels and the front shoulder inserts are constructed from 92% polyester and 8% spandex, finely knit mesh fabric. Style 100800 will be imported in Adult (men’s) sizes AS - A2XL. The same garment will be imported as Style 100801 in Youth (boy’s) sizes YS - YL. The applicable subheading for Styles 100800 and 100801 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