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

N272436 February 26, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ pullovers from Mexico. Dear Ms. Paitsell: In your letter dated January 11, 2016, which was received in our office on January 29, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9570 “Handoff Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back panels are constructed from 100% polyester, tricot knit, open mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The sleeves, the front and back yokes, and the contrasting color side inserts are constructed from 100% polyester, warp knit dazzle fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment has a contrasting color V-neckline; short sleeves with contrasting color edging; contrasting color overlays on each sleeve; and a straight, hemmed bottom. Style 9570 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 9571 in Youth (boys’) sizes S - L.  The applicable subheading for Styles 9570 and 9571 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division