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

N272464 February 11, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear P.O. Box 14939 Augusta, Georgia 30919 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico Dear Ms. Paitsell: In your letter dated January 11, 2016, you requested a tariff classification ruling. A sample accompanied your letter. As requested, the sample will be returned to you. The submitted sample, Style 9566, “Snap Jersey,” is a boy’s cut and sewn pullover garment constructed from three different knit fabrics. The front and back panels are constructed from a 100 percent polyester tricot knit open mesh fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The back yoke and top of the short sleeves are constructed from a warp knit dazzle fabric. The V-neckline, sleeve cuffs, fabric inserts on the lower portion of each sleeve and the side garment panels are constructed from a polyester and spandex knit fabric. The polyester and spandex knit fabric is in a contrasting color with the exception of the rear neckline. The garment features elasticized cuffs and a straight hemmed bottom. Style 9566 will be imported in Youth (boy’s) sizes S-XL. You state that the same garment will be imported as Style 9565 in Adult (men’s) sizes S-3XL. The applicable subheading for Styles 9566 (Youth) and 9565 (Adult) 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