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

N272424 March 1, 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 men’s and boys’ pullovers from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2015, which was received in our office on January 28, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1620 “Attacking Third Jersey,” is a men’s cut and sewn pullover constructed of 100% polyester, finely knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style 1620 features a crew neckline; short, hemmed sleeves; two contrasting color overlay strips on the left front panel and the right shoulder and sleeve; and a straight, hemmed bottom. Style 1620 will be imported in Adult (men’s) sizes S - 2XL. You state that the same garment will be imported as Style 1621 in Youth (boys’) sizes XXS - L. The applicable subheading for Styles 1620 and 1621 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 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 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division