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

N273162 March 18, 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 February 2, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100174 “Mini Mesh Reversible Jersey,” is a men’s reversible cut and sewn pullover garment constructed from two free-hanging layers of finely knit fabric. One layer is of 100% polyester, pindot mesh knit fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The other layer is of 100% polyester, interlock knit fabric that measures 31 stitches per two centimeters counted in the horizontal direction. The two layers are joined together at the neckline, at the sleeve hems, and at the bottom side seams. Style 100174 has a crew neckline; short, hemmed raglan sleeves; and a straight, hemmed bottom. Style 100174 will be imported in Adult (men’s) sizes S – XL. You state that the same garment will be imported as Style 100175 in Youth (boys’) sizes S - L.  The applicable subheading for Styles 100174 and 100175 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 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