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

N282339 February 2, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of men’s and boys’ hooded pullovers from Mexico Dear Ms. Paitsell: In your letter dated December 29, 2016, you requested a tariff classification ruling. A sample was provided with your letter. The sample will be returned to you, as requested. The submitted sample, Style 5555 “Stoked Tonal Heather Hoody,” is a boy’s cut and sewn pullover constructed of 100 percent polyester, finely knit fleece fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric hood lined with mesh fabric; long, raglan sleeves with self-fabric cuffs; a self-fabric pouch pocket below the waist with contrast color pocket welts; a ½ inch wide contrast color stripe extending from the hood opening down the outer sleeves to the sleeve cuffs; and a loose fitting, self-fabric bottom band. Style 5555 will be imported in Youth (boys’) sizes S – L. You state the same garment will be imported as style 5554 in Adult (men’s) sizes S – 3XL. The applicable subheading for styles 5555 and 5554 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 kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division