N241223 N2 Ruling Active

The tariff classification of boy’s and men’s knit pullover garments from Mexico.

Issued May 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, the sample will be returned to you. The submitted sample, Style 224264 “Prodigy Jersey” is a youth’s cut and sewn sleeveless pullover constructed from finely knit polyester interlock fabric. The outer surface of the garment measures more than nine stiches per two centimeters in the direction in which the fabric is formed. Style 224264 features a self-fabric V-neck, hemmed armholes, color block inserts on the tops of the shoulders, two side panels with color block inserts, a small label sewn onto the lower left front panel and a straight hemmed bottom. Style 224264 is imported in Youth (boy’s sizes) YS-YXL. The same garment, Style 224064 will be imported in Adult (men’s sizes) S-3XL.

CBP rationale

The applicable subheading for Styles 224264 and 224064 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.

Full text

N241223 May 22, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of boy’s and men’s knit pullover garments from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013, on behalf of Holloway Sportswear you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 224264 “Prodigy Jersey” is a youth’s cut and sewn sleeveless pullover constructed from finely knit polyester interlock fabric. The outer surface of the garment measures more than nine stiches per two centimeters in the direction in which the fabric is formed. Style 224264 features a self-fabric V-neck, hemmed armholes, color block inserts on the tops of the shoulders, two side panels with color block inserts, a small label sewn onto the lower left front panel and a straight hemmed bottom. Style 224264 is imported in Youth (boy’s sizes) YS-YXL. The same garment, Style 224064 will be imported in Adult (men’s sizes) S-3XL. The applicable subheading for Styles 224264 and 224064 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 will be 32 percent 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 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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