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N282366 N2 Ruling Active

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

Issued February 2, 2017 by U.S. Customs and Border Protection.

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N2 N282366 (February 2, 2017)

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

The sample will be returned to you, as requested. The submitted sample, Style 2607 “Hyperform Compression Half Sleeve Shirt,” is a boy’s cut and sewn pullover constructed of 88 percent polyester and 12 percent spandex, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment has a crew neckline; half length, hemmed, raglan sleeves; flatlock stitching at the seams; and a straight, hemmed bottom. Style 2607 will be imported in Youth (boys’) sizes M – L.

CBP rationale

The applicable subheading for styles 2606 and 2607 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.

Full text

N282366 February 2, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of men’s and boys’ pullovers from Mexico Dear Ms. Paitsell: In your letter dated December 29, 2016, you requested a tariff classification ruling. A sample was provided with your letter. The sample will be returned to you, as requested. The submitted sample, Style 2607 “Hyperform Compression Half Sleeve Shirt,” is a boy’s cut and sewn pullover constructed of 88 percent polyester and 12 percent spandex, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment has a crew neckline; half length, hemmed, raglan sleeves; flatlock stitching at the seams; and a straight, hemmed bottom. Style 2607 will be imported in Youth (boys’) sizes M – L. You state the same garment will be imported as style 2606 in Adult (men’s) sizes S – 3XL. The applicable subheading for styles 2606 and 2607 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 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 the World Wide Web at https://hts.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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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