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

N219177 June 19, 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 100810 “Inferno 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 two different knit fabrics. The upper portion of the front panel, the sleeves and the shoulder areas are constructed from 100% polyester interlock knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The remainder of the garment is constructed from 100% polyester, finely knit mesh fabric that measures 24 stitches per two centimeters counted in the horizontal direction. Style 100810 will be imported in Adult (men’s) sizes AS - A2XL. The same garment will be imported as Style 100811 in Youth (boys’) sizes YXS - YL. The applicable subheading for Styles 100810 and 100811 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