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

N238740 March 21, 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 February 12, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1180 “Winning Streak Game Jersey,” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit interlock fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 1180 is sleeveless with oversized armholes; a self-fabric mitered V-neckline; mesh knit inserts at each side; contrasting color overlays on the side inserts; and a straight, hemmed bottom. Style 1180 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 1181 in Youth (boys’) sizes XS - L. The applicable subheading for Styles 1180 and 1181 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