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

N261222 February 23, 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 pullovers from Mexico. Dear Mr. Rizner: In your letter dated January 21, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9560 “Scrambler Jersey,” is a men’s cut and sewn pullover constructed from three different knit fabrics. The body of the garment is constructed from 100% polyester, knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The front and back yokes and the top portion of the sleeves are constructed from finely knit, polyester fabric that measures 20 stitches per two centimeters counted in the horizontal direction. The neckline, the bottom portion of the sleeves, and the side inserts are constructed from finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 9560 has a mitered V-neckline; a two-ply constructed front and back yoke; short sleeves with fabric covered elastic cuffs; and a straight, hemmed bottom. Style 9560 will be imported in Adult (men’s) sizes S- 3XL. You state that the same garment will be imported in Youth (boys’) sizes S- XL as Style 9561. The applicable subheading for Styles 9560 and 9561 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