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

N237718 February 20, 2013 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 January 21, 2013, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100380 “Campus Reversible Jersey,” is a men’s reversible cut and sewn pullover garment constructed from two free-hanging layers of finely knit fabric that measure 34 stitches per two centimeters counted in the horizontal direction. One layer is of 92% polyester, 8% spandex, pindot mesh knit fabric and the other layer is of 100% polyester, interlock knit fabric. The two layers are joined together at the armholes and the neckline and tacked together at the bottom side seams. Style 100380 is sleeveless with oversized armholes; a self-fabric V-neckline; contrasting color inserts at the neckline, the side seams, the back panel, and on the shoulders; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom. Style 100380 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 100381 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 100380 and 100381 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