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

N238741 March 12, 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 1085 “Winning Streak Long Sleeve Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front panel, collar, sleeves, and cuffs are constructed from 100% polyester, finely knit interlock fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The remainder of the garment is constructed from 92% polyester, 8% spandex, mesh knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment has a split crew neckline; long sleeves with self fabric cuffs; forward shoulder seams with contrasting color piping; contrasting color piping on each side of the front panel; contrasting color inserts on each side; and a straight, hemmed bottom. Style 1085 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 1086 in Youth (boys’) sizes S - L. The applicable subheading for Styles 1085 and 1086 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