The tariff classification of knit garments from Mexico.

N255912 August 28, 2014 CLA-2-61:OT:RR:NC:TA: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 knit garments from Mexico. Dear Ms. Florentino: In your letter dated July 30, 2014, you requested a tariff classification ruling. The submitted sample will be returned. The submitted sample, Style 1795, is a pullover garment constructed from 100% polyester knit fabric. Style 1795 is made to men’s specifications. The garment features a round neckline with a self-fabric neckband, hemmed short sleeves and a straight hemmed bottom. Style 1795 will be imported in Adult sizes S - 3XL. You state that the same garment will be imported as Style 1796 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 1795 and 1796 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 boy’s: 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 Director National Commodity Specialist Division