N204687 N2 Ruling Active

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

Issued March 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. The submitted garment, “Transition BK Game Jersey” Style 100370, is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 100370 is sleeveless with oversized armholes; a self fabric, contrasting color, cross over V-neckline; contrasting color inserts on the rear shoulders; and a straight, hemmed bottom. Style 100370 will be imported in Adult (Men’s) sizes AS - A2XL.

CBP rationale

The applicable subheading for Styles 100370 and 100371 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other.

Full text

N204687 March 16, 2012 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 February 6, 2012, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted garment, “Transition BK Game Jersey” Style 100370, is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 100370 is sleeveless with oversized armholes; a self fabric, contrasting color, cross over V-neckline; contrasting color inserts on the rear shoulders; and a straight, hemmed bottom. Style 100370 will be imported in Adult (Men’s) sizes AS - A2XL. You state that the same garment will be imported as Style 100371 in Youth (Boys’) sizes YS – YL. The applicable subheading for Styles 100370 and 100371 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’: 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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