The tariff classification of a boy’s hooded pullover from Mexico

N272032 January 29, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta GA 30919 RE: The tariff classification of a boy’s hooded pullover from Mexico Dear Mr. Rizner: In your letter dated November 24, 2015 and received by this office on January 13, 2016 you requested a tariff classification ruling. A sample accompanied the ruling request. The sample will be returned to you, as requested. The submitted sample, Style 5533 “Youth Sleet Hoody,” is a boy’s cut and sewn pullover constructed from 100 percent polyester finely knit fabric that measures 35 stitches per 2 centimeters counted in the horizontal direction and is napped on the inside surface. The garment features a self-fabric hood with a contrasting color, pinhole micromesh knit fabric lining; long, hemmed, raglan sleeves; a self-fabric pouch pocket below the waist; and a loose fitting, self-fabric bottom band. Style 5533 will be imported in youth (boys’) sizes YM-YL. The applicable subheading for Style 5533 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 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division