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

N251864 April 10, 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 from Mexico. Dear Ms. Florentino: In your letter dated March 20, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1600 “Lightening Jersey,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. Style 1600 has a contrasting color V- neckline; short, hemmed sleeves with contrasting color inserts; and a straight, hemmed bottom. Style 1600 will be imported in Adult (men’s) sizes S - 3XL. The applicable subheading for Style 1600 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 via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division