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

N279114 October 6, 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 a men’s and boys’ reversible knit pullovers from Mexico. Dear Ms. Paitsell: In your letter dated August 15, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 32420 “Printed Campus Rev 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 92% polyester, 8% spandex, pindot mesh knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction, and the other layer is of 100% polyester, interlock knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and armholes and tacked together at the lower side seams. Style 32420 is sleeveless and features oversized armholes; a V-neckline; contrasting color inserts at the neckline and at each side; and a straight, hemmed bottom. There are contrasting color inserts at the top of the front and back panels of the layer with pindot mesh knit fabric. Style 32420 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 32421 in Youth (boys’) sizes YS – YL. The applicable subheading for Styles 32420 and 32421 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 World Wide Web at https://www.usitc.usitc.gov/current/. 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