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

N282642 January 31, 2017 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 January 16, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1166, “Alley Oop Reversible Jersey,” is a men’s reversible pullover garment constructed from two free-hanging layers of 100% polyester, finely knit interlock fabric. The fabric measures 30 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and the armholes and tacked together at the bottom side seams. Style 1166 is sleeveless and has oversized armholes; a V-neckline; contrasting color inserts and piping on each side panel; and a straight, hemmed bottom. Style 1166 is imported in Adult (men’s) sizes S - 2XL. The same garment will be imported as Style 1167 in Youth (boys’) sizes S - L. The applicable subheading for Styles 1166 and 1167 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://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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division