The tariff classification of a boy’s knit garment from Mexico.

N241230 May 17, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a boy’s knit garment from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 221212 “Youth Fierce Vest” is a boy’s sleeveless garment constructed from 100% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the fabric is formed. The item has a baseball neckline, a partial frontal opening with two button closure and four faux buttons, mesh knit inserts at the underarms and a curved hemmed bottom. The applicable subheading for Style 221212 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 will be 32 percent 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division