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

N273164 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. As requested, your sample will be returned. The submitted sample, Style 5538 “Mod Camo Hoody,” is a men’s cut and sewn pullover constructed of 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric hood with a drawstring and a contrasting print fabric lining; long, hemmed, raglan sleeves; a pouch pocket below the waist; contrasting color piping in each sleeve seam; contrasting fabric inserts at each side of the front panel; and a straight, hemmed bottom. Style 5538 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 5539 in Youth (boys’) sizes M - L. The applicable subheading for Styles 5538 and 5539 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