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

N281389 December 28, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ reversible knit pullovers from Mexico. Dear Ms. Paitsell: In your letter dated November 9, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 32430 “Switch Up Reversible Jersey,” is a men’s reversible cut and sewn pullover garment constructed from two free-hanging layers of 92% polyester, 8% spandex, mesh knit fabric that measure 37 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and armholes and tacked together at the lower side seams. Style 32430 is sleeveless and features oversized armholes; a V-neckline; contrasting color inserts at the rear neckline and on the shoulders; and a straight, hemmed bottom. Style 32430 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 32431 in Youth (boys’) sizes YS – YL. The applicable subheading for Styles 32430 and 32431 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.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 maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division