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

N286953 June 22, 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 Mexico Dear Ms. Shipp: In your letter dated June 2, 2017, you requested a tariff classification ruling. As requested, your samples will be returned. The submitted sample, Style 5507 “Wicking Fleece Pullover,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that is brushed on the inner surface. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. Style 5507 has a self-fabric stand-up collar, a partial front opening with a zippered closure, long, hemmed sleeves, and a straight, hemmed bottom. Style 5507 will be imported in Adult (men’s) sizes S – 5XL. You state that the same garment will be imported as Style 5508 in Youth (boys’) sizes S - L. The applicable subheading for Styles 5507 and 5508 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