N253999 N2 Ruling Active

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

Issued June 16, 2014 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 sample, Style 100255 “Comet Jersey,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit, interlock fabric that measures 35 stitches per two centimeters counted in the horizontal direction. Style 100255 is sleeveless and has oversized armholes; a contrasting color V-neckline; contrasting color wide piping at the forward shoulder seams, at the back shoulder seams and at each side panel; contrasting color print designed panels at each side of the garment; and a straight, hemmed bottom. Style 100255 will be imported in Adult (men’s) sizes S - 2XL.

CBP rationale

The applicable subheading for Styles 100255 and 100256 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 boys’: other.

Full text

N253999 June 16, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico. Dear Ms. Florentino: In your letter dated May 23, 2014, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100255 “Comet Jersey,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit, interlock fabric that measures 35 stitches per two centimeters counted in the horizontal direction. Style 100255 is sleeveless and has oversized armholes; a contrasting color V-neckline; contrasting color wide piping at the forward shoulder seams, at the back shoulder seams and at each side panel; contrasting color print designed panels at each side of the garment; and a straight, hemmed bottom. Style 100255 will be imported in Adult (men’s) sizes S - 2XL. You state that the same garment will be imported as Style 100256 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 100255 and 100256 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 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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