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

N276137 June 24, 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 May 6, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100198 “Galactic Jersey,” is a men’s cut and sewn pullover constructed of 100% polyester, finely knit fabric. The fabric measures 31 stitches per two centimeters counted in the horizontal direction. The garment has a contrasting color insert at the neckline; short, hemmed, raglan sleeves; a print design on the front panel; and a straight, hemmed bottom. Style 100198 will be imported in Adult (men’s) sizes AS – AXL. You state that the same garment will be imported as Style 100199 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 100198 and 100199 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, Steven A. Mack Director National Commodity Specialist Division