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

N293915 February 16, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico Dear Ms. Francois: In your letter dated January 30, 2018, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 1517 “Cutter Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back panels, the neckline, the upper portion of each sleeve, and the lower portion of each side panel are constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The under sleeves and the upper portion of each side panel are constructed from 92% polyester, 8% spandex, mesh knit fabric that measures 39 stitches per two centimeters counted in the horizontal direction. The upper portion of each sleeve and the lower portion of each side panel are of a contrasting color. The garment features a crew neckline; short, hemmed, raglan sleeves; and a straight, hemmed bottom. Style 1517 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 1518 in Youth (boys’) sizes YS -YL. The applicable subheading for Styles 1517 and 1518 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