CBP Ruling N279115 — The tariff classification of men’s and boys’ knit pullovers from Mexico.

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style 32410 “Half Court Jersey,” is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The front panel is constructed from 100% polyester, mesh knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 92% polyester, 8% spandex pindot mesh knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features oversized armholes; a V-neckline; forward shoulder seams; a contrasting color rear neckline; contrasting color shoulder inserts that extend to the top of the back panel; contrasting color inserts that extend from the back of the armholes to the garment sides; and a straight, hemmed bottom. Style 32410 will be imported in Adult (men’s) sizes AS – A2XL. The same garment will be imported as Style 32411 in Youth (boys’) sizes S - L.

Full text

N279115 October 6, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico. Dear Ms. Paitsell: In your letter dated August 17, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 32410 “Half Court Jersey,” is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The front panel is constructed from 100% polyester, mesh knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 92% polyester, 8% spandex pindot mesh knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features oversized armholes; a V-neckline; forward shoulder seams; a contrasting color rear neckline; contrasting color shoulder inserts that extend to the top of the back panel; contrasting color inserts that extend from the back of the armholes to the garment sides; and a straight, hemmed bottom. Style 32410 will be imported in Adult (men’s) sizes AS – A2XL. The same garment will be imported as Style 32411 in Youth (boys’) sizes S - L. The applicable subheading for Styles 32410 and 32411 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: other: men’s or boys’: other. The rate of duty will be 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 https://www.usitc.gov/current/. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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