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

N241102 May 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 April 19, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9730 “Trister Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back panels are constructed from 100% polyester, mesh knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The sleeves, the front and back yokes, and the contrasting color side inserts are constructed from 100% polyester, warp knit dazzle fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment has a mitered V-neckline with a contrasting color overlay; short sleeves with contrasting color edging; and a straight, hemmed bottom. Style 9730 will be imported in Adult (men’s) sizes S – 2XL. You state that the same garment will be imported as Style 9731 in Youth (boys’) sizes M - L. The applicable subheading for Styles 9730 and 9731 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