Do you call heads up in this situation?

[Jonathan]

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You have 21 BB. Why on earth are you considering calling here?

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Why? Mabey because my equity in the hand is greater than
the odds the pot is offering?

Why don't you want to consider this possibility?
After the limp, I have 3064 behind and there is an
additional 300 in the pot, so the pot is offering me
1.1 to 1. Many hands that he might have, such as
55, 44, 33, 22 my equity exceeds that so its a clear cut
call.

It comes down to what range of hands you can put the
opponent on, but I don't see how you can just dismiss
a call out of hand without considering this question.

Suerte,
Jonathan