The tariff classification of men’s pullover from Mexico.

N260198 January 12, 2015 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 pullover from Mexico. Dear Mr. Rizner: In your letter, dated December 5, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested. Style 2500 is a men’s pullover constructed from 100% polyester knit fabric that measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a crew neckline; short sleeves; contrasting color inserts on the shoulders; contrasting color inserts extending from the underarms to the side panels; and a hemmed bottom. Style 2500 is imported in men’s sizes S-2XL. The applicable subheading for Style 2500 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 at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division