N238728 N2 Ruling Active

The tariff classification of a boy’s sweatshirt from Mexico.

Issued March 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3040

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style 5461, “Volt Hoody,” is a boy’s hooded sweatshirt. The cut and sewn garment is 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. The style features a self-fabric lined hood, long raglan sleeves with rib knit cuffs, a kangaroo pocket below the waist and a rib knit bottom. The hood lining, cuffs and the undersides of the sleeves are made of contrast color fabric. Style 5461 will be imported in Youth (Boy’s) sizes S-L.

CBP rationale

The applicable subheading for Styles 5461and 5460 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'.

Full text

N238728 March 5, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a boy’s sweatshirt from Mexico. Dear Ms. Florentino: In your letter dated February 11, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5461, “Volt Hoody,” is a boy’s hooded sweatshirt. The cut and sewn garment is 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. The style features a self-fabric lined hood, long raglan sleeves with rib knit cuffs, a kangaroo pocket below the waist and a rib knit bottom. The hood lining, cuffs and the undersides of the sleeves are made of contrast color fabric. Style 5461 will be imported in Youth (Boy’s) sizes S-L. You state that the same garment will be imported as Style 5460 in Adult (Men’s) sizes S – 3XL. The applicable subheading for Styles 5461and 5460 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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