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

N283417 March 7, 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’ knit pullovers from Mexico Dear Ms. Paitsell: In your letter dated January 18, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9575 “Zone Play Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back panels are constructed from 100% polyester, tricot knit, open mesh fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The side panels, the V-neckline, the front and back yokes, the sleeves, the cuffs, and the piping are constructed from 88% polyester, 12% spandex, finely knit fabric that measures 34 stitches counted in the horizontal direction. The garment features short, hemmed sleeves with tunnel elastic cuffs; piping along each side of the front and back panels; 2-ply constructed front and back yokes; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom. Style 9575 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 9576 in Youth (boys’) sizes XS - XL. The applicable subheading for Styles 9575 and 9576 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.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