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

N234044 November 2, 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 October 2, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted garment, “Red Zone Jersey,” Style 9540, is a men’s cut and sewn pullover garment. The sleeves and the front and back yokes are constructed from 100% polyester, finely knit dazzle fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The remainder of the front and back panels are constructed from 100% polyester, open mesh knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 9540 has a contrasting color mitered V-neckline; contrasting color, short, hemmed sleeves with tunnel elastic cuffs; jersey knit inserts on the under sleeves and at the side panels; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom. Style 9540 will be imported in Adult (Men’s) sizes AS - A3XL. You state that the same garment will be imported as Style 9541 in Youth (Boy’s) sizes YS – YXL. The applicable subheading for Styles 9540 and 9541 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