CLA-2-61:OT:RR:NC:N3:356

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s pullover from Mexico.

Dear Mr. Rizner:

In your letter, dated December 5, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested.

Style 2506 is a men’s pullover constructed from 100% polyester knit fabric that measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a crew neckline; long raglan sleeves; contrasting color inserts on the shoulders; contrasting color inserts extending from the underarms to the side panels; and a hemmed bottom. Style 2506 is imported in men’s sizes S-3XL.

The applicable subheading for Style 2506 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 boy’s: 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 at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division