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

N259097 November 24, 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 man’s knit pullover from Mexico. Dear Ms. Florentino: In your letter dated October 28, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 367 “Rockin’It Pocket Tee,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit, jersey fabric that measures 23 stitches per two centimeters counted in the horizontal direction. Style 367 has a rib knit crew neckline; short, hemmed, raglan sleeves of contrasting color; a contrasting color patch pocket on the left side chest; and a straight, hemmed bottom. Style 367 will be imported in Adult (Men’s) sizes S - 3XL. The applicable subheading for Style 367 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 Director National Commodity Specialist Division