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

N259854 December 16, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico. Dear Mr. Rizner: In your letter dated November 21, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9550 “Dual Threat Jersey,” is a men’s cut and sewn pullover that is constructed from three different fabrics. The front and back yokes and the top portion of each sleeve are constructed of finely knit, football dazzle fabric that measures 19 stitches per two centimeters counted in the horizontal direction. The front and back panels are constructed from 100% polyester, tricot knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. The neckline, the cuffs, the undersleeves, the side panels and the inserts at the side panels are constructed from 90% polyester, 10% spandex, finely knit jersey fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style 9550 has a contrasting color, mitered V-neckline; contrasting color inserts at each side; short sleeves with contrasting color, covered elasticized cuffs; a two-ply constructed front and back yoke; and a straight, hemmed bottom. Style 9550 will be imported in Adult (Men’s) sizes S-3XL. The same garment will be imported in Youth (Boys’) sizes S-XL as Style 9551. The applicable subheading for Styles 9550 and 9551 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