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

N272349 February 3, 2016 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 a men’s and boys’ pullovers from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1161, “Hook Shot Reversible Jersey,” is a men’s reversible pullover garment constructed from two free-hanging layers of 100% polyester, finely knit interlock fabric. The fabric measures 32 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and the armholes and tacked together at the bottom side seams. Style 1161 is sleeveless and has oversized armholes; a V-neckline; and a straight, hemmed bottom. Style 1161 is imported in Adult (men’s) sizes S - 3XL. The same garment will be imported as Style 1162 in Youth (boys’) sizes S - L. The applicable subheading for Styles 1161 and 1162 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: 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division