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

N287986 July 14, 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 July 5, 2017, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 322930 “Wembley Soccer Jersey” is a men’s cut and sewn pullover garment constructed from 100% polyester, finely knit fabric that measures 31 stitches per two centimeters counted in the horizontal direction. Style 322930 features a V-styled neckline with a contrasting color front portion and a triangular front insert, short, hemmed sleeves with contrasting color outer portions, contrasting color inserts that extend from the shoulders to the outer portion of each sleeve, contrasting color side inserts, and a straight, hemmed bottom. Style 322930 will be imported in Adult (men’s) sizes S – 2XL. The same garment will be imported as Style 322931 in Youth (boys’) sizes XS – L. The applicable subheading for Styles 322930 and 322931 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