The tariff classification of men’s knit pullovers from Mexico.

N280826 December 2, 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 knit pullovers from Mexico. Dear Ms. Paitsell: In your letter dated October 7, 2016, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 224070 “Arc Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front panel is constructed from 90% polyester, 10% spandex, finely knit jersey fabric that measures 43 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 92% polyester, 8% spandex, mesh knit fabric that measures 37 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and has a V-styled neckline with a contrasting color front; a contrasting color back yoke; contrasting color armholes; a woven fabric label on the bottom left front panel; and a straight, hemmed bottom. Style 224070 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 224370 in ladies’ sizes XS – 2XL. You also requested a classification ruling for Style 224370, but did not submit a sample of the garment. We cannot issue a classification ruling without a sample. If you wish to resubmit your request for classification of Style 224370 when a sample is available, please send the sample and the required information for the garment, and include this letter. Mail your request to Director, National Commodity Specialist Division Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, attn.: Binding Rulings Section. The applicable subheading for Style 224070 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 https://www.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