The tariff classification of men’s and boys’ pullovers from the Philippines

N285423 April 27, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ pullovers from the Philippines Dear Ms. Shipp: In your letter dated April 14, 2017, you requested a tariff classification ruling on behalf of Holloway. As requested, your samples will be returned. The submitted sample, Style 222506 “Flux Shirt S/S,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and rear panels are constructed from 100% polyester, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The sleeves and collar are constructed from 100% polyester, mesh knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. Style 222506 features a crew neckline; short, hemmed, raglan sleeves with overlock stitching at the seams; fabric inserts that extend from the shoulder to the hem of each sleeve; two reflective stripes on the front and rear of each sleeve; a heat seal logo above the hem of the right sleeve; and a straight, hemmed bottom. Style 222506 will be imported in Adult (men’s) sizes S- 4XL. You state that the same garment will be imported as Style 222606 in Youth (boys’) sizes S – XL. The applicable subheading for Styles 222506 and 222606 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