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

N260210 December 30, 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 pants 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. The submitted sample, Style 1717, is a men’s cut-and-sewn pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a contrasting color round neckline, long sleeves with self fabric cuffs, contrasting color inserts on the side panels and a hemmed bottom. The garment extends to below the waist. Style 1717 is imported in men’s sizes S-2XL. The same garment will be imported as Style 1718 in Youth (boys’) sizes S- L. The applicable subheading for Styles 1717 and 1718 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 at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division