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

N241556 May 28, 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 May 1, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 372 “Long Sleeve Stripe Jersey,” is a men’s cut and sewn pullover constructed from 50% cotton, 50% polyester, finely knit jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style 372 has a rib knit, contrasting color, mitered V-neckline; long sleeves with rib knit cuffs; contrasting color overlays on the upper portion of each sleeve; and a straight, hemmed bottom. Style 372 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 373 in Youth (boys’) sizes YS - YL. As Styles 372 and 373 are said to be constructed from a blend of 50% cotton, 50% polyester fibers, no textile material predominates by weight. Therefore, following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Styles 372 and 373. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Styles 372 and 373 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