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

N293397 February 8, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from Mexico Dear Ms. Francois: In your letter dated January 12, 2018, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 221021 “Retro Baseball Jersey,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment features a contrasting fabric V-styled neckline; short, raglan sleeves with contrasting fabric cuffs; a Holloway logo patch located at the left side bottom; and a curved, hemmed bottom. Style 221021 will be imported in Adult (men’s) sizes XS – 3XL. You state that the same garment will be imported as Style 221221 in Youth (boys’) sizes S - L. The applicable subheading for Styles 221021 and 221221 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