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

N269991 November 5, 2015 CLA-2-61:OT:RR:NC:3:356 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 October 14, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 221521 “Spark 2.0 Shirt,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric crew neckline; long sleeves with self-fabric cuffs; a heat transfer logo seal near the right cuff; and a straight, hemmed bottom. Style 221521 will be imported in Adult (men’s) sizes S – 4XL. You state that the same garment will be imported as Style 222621 in Youth (boys’) sizes S – XL. The applicable subheading for Styles 222521 and 222621 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 will be 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 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division