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

N264265 May 21, 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 April 24, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9715 “Face Off Reversible Jersey,” is a men’s reversible cut and sewn pullover garment constructed 100% polyester, mesh knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment is constructed from two free-hanging layers of fabric that are joined at the neckline and the armholes and tacked together at the lower bottom side hems. Style 9715 is sleeveless and features oversized armholes; a low U-shaped, front neckline; contrasting color side panel inserts; and a straight, hemmed bottom, Style 9715 will be imported in Adult (men’s) sizes S - XL and 2XL. You state that the same garment will be imported as Style 9716 in Youth (boy’s) sizes M - L. The applicable subheading for Styles 9715 and 9716 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