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

N251215 March 19, 2014 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 garment from Mexico. Dear Ms. Florentino: In your letter dated March 5, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5445 “Circuit Half-Zip,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 21 stitches per two centimeters, counted in the horizontal direction. Style 5445 features a self-fabric stand up collar with an inner surface of contrast color; a partial opening with a zippered closure; long, raglan sleeves with partially elasticized cuffs; and a straight, hemmed bottom. Style 5445 will be imported in Adult (men’s) sizes S - 3XL. The applicable subheading for Style 5445 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division