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

N293237 January 30, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico Dear Ms. Davis: In your letter dated January 8, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 4420 “Baseball Jersey 2.0,” is a men’s cut and sewn pullover constructed from 100% polyester knit fabric. The fabric measures 23 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline, three-quarter-length hemmed, raglan sleeves in a contrasting color, and a curved bottom finished with overlock stitching. Style 4420 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 4421 in Youth (boys’) sizes S - L. The applicable subheading for Styles 4420 and 4421 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