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

N241221 May 22, 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 a men’s knit pullover from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 221040 “Vertical Singlet,” is a men’s sleeveless pullover garment constructed from 100% polyester, finely knit fabric that measures 34 stitches per 2 centimeters counted in the horizontal direction. Style 221040 features oversized armholes; a U-shaped front neckline; a high rear neckline that does not fall below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting color mesh knit inserts at each side panel; and a straight, hemmed bottom. Style 221040 is made to men’s specifications and will be imported in Adult sizes XS – 3XL. The high rear neckline and lack of straps preclude classification as a tank top. Consequently, the applicable subheading for Style 221040 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