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

N261541 March 3, 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 30, 2015, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 228110 “Custom Sublimated Jersey” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front panel is constructed of 100% polyester, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. The back panel is constructed of 100% polyester, mesh knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 228110 is sleeveless with oversized armholes; has a contrast color V-neckline; a contrast color print design fabric at the garment sides; and a straight, hemmed bottom. Style 228110 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported in Youth (boys’) sizes YS - YXL as Style 228110. The applicable subheading for Style 228110 (Adult) and Style 228110 (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