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

N260464 January 16, 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 and boys’ knit hooded pullovers from Mexico. Dear Mr. Rizner: In your letter dated December 23, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 228141 “Sublimated Hoodie,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The fabric measures 31 stitches per two centimeters counted in the horizontal direction. Style 228141 features a hood with a mesh knit fabric lining; long sleeves with self-fabric banded cuffs; a pouch pocket below the waist; and a loose fitting, self-fabric bottom band. Style 228141 will be imported in Adult (men’s) sizes XS - 3XL. You state that the same garment will be imported as Style 228141 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 228141 (Adult) and 228141 (Youth) 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