N291165 N2 Ruling Active

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

Issued November 15, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

The sample will be returned to you. Style 322941, “Hawthorn Soccer Jersey, High 5,” is a youth cut and sewn pullover garment, constructed from 100 percent polyester, finely knit fabric that measures 35 stitches per 2 centimeters in the horizontal direction. Style 322941 features a V-styled neckline with a triangular front insert; contrasting color short, hemmed, raglan sleeves; a contrasting color rear yoke and rear collar; contrasting color piping down the side seams, on the front shoulder and below the rear yoke; and a straight, hemmed bottom. Style 322941 will be imported in Youth (boys’) sizes XS – L. The same garment will be imported as Style 322940 in Adult (men’s) sizes S – 2XL.

CBP rationale

The applicable subheading for Styles 322940 and 322941 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

N291165 November 15, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ pullovers from Mexico Dear Ms. Davis: In your letter dated October 12, 2017, you requested a tariff classification ruling. A sample was provided with your request. The sample will be returned to you. Style 322941, “Hawthorn Soccer Jersey, High 5,” is a youth cut and sewn pullover garment, constructed from 100 percent polyester, finely knit fabric that measures 35 stitches per 2 centimeters in the horizontal direction. Style 322941 features a V-styled neckline with a triangular front insert; contrasting color short, hemmed, raglan sleeves; a contrasting color rear yoke and rear collar; contrasting color piping down the side seams, on the front shoulder and below the rear yoke; and a straight, hemmed bottom. Style 322941 will be imported in Youth (boys’) sizes XS – L. The same garment will be imported as Style 322940 in Adult (men’s) sizes S – 2XL. The applicable subheading for Styles 322940 and 322941 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →