The tariff classification of a men’s knit pullover garment from Mexico.

N236844 January 22, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mrs. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit pullover garment from Mexico. Dear Mrs. Florentino: In your letter dated December 19, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.  Style 229519, “Century Slim Fit S/S Tee,” is a men’s pullover garment constructed from 50% polyester, 37% cotton, 13% rayon, finely knit jersey fabric that measures 21 stitches per two centimeters counted in the horizontal direction. Style 229519 has a mitered V- neckline; short, hemmed, contrasting color raglan sleeves; a small heat seal logo on the right sleeve; non-functional overlock stitching on the raglan sleeve seams; and a straight, hemmed bottom. Style 229519 is made to men’s specifications and will be imported in Adult sizes S - 3XL. The garment has raglan sleeves and a small heat seal which are considered inconspicuous non-T-shirt features. However, the non-functional overlock stitching on the raglan sleeve seams is extensive and is considered a conspicuous non T-shirt feature that would preclude classification in HTS 6109. Consequently, the applicable subheading for Style 229519 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: 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