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

N216844 June 7, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ sweatshirts from Mexico. Dear Ms. Florentino: In your letter dated May 3, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5450 is a men’s hooded sweatshirt constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 22 stitches per 2 centimeters counted in the horizontal direction. Style 5450 features a self fabric hood with a drawstring, long raglan sleeves with rib knit cuffs, contrasting color inserts on the front panel, a pouch pocket below the waist, and a rib knit bottom. Style 5450 will be imported in Adult (Men’s) sizes AS – A3XL. You state that the same garment will be imported as Style 5451 in Youth (Boys’) sizes YS – YL. The applicable subheading for Styles 5450 and 5451 will be 6110.30.3040, 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: sweatshirts: men's or boys'. 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division