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

N262961 April 8, 2015 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’ knit pullovers from Mexico. Dear Mr. Rizner: In your letter dated March 17, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 2604 “Hyperform Compression Long Sleeve Shirt,” is a men’s cut and sewn pullover constructed from 84% polyester, 16% spandex, finely knit jersey fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style 2604 has a crew neckline; long, hemmed, raglan sleeves; overlock stitching at the seams; and a straight, hemmed bottom. Style 2604 will be imported in Adult (men’s) sizes S- 3XL You state that the same garment will be imported as Style 2605 in Youth (boy’s) sizes S - L. The applicable subheading for Styles 2604 and 2605 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: men’s or boys’: other. 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division