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

N293398 February 1, 2018 CLA-2-61:OT:RR:NC:N3:358 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 pullover garments from Mexico Dear Ms. Francois: In your letter dated January 12, 2018, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. Style 322951, “Anfield Soccer Jersey, High 5,” is a youth cut and sewn pullover garment, constructed from two fabrics. The front of the garment, yoke and sleeves are formed from an 88 percent polyester and 12 percent spandex finely knit jersey fabric that measures 33 stitches per 2 centimeters in the horizontal direction. The back of the garment is formed from a 92 percent polyester and 8 percent spandex finely knit mesh fabric that measures 35 stitches per 2 centimeters in the horizontal direction. Style 322951 features a self-fabric, cross-over V-neckline; short, hemmed sleeves; a contrasting color yoke covering the shoulders and upper portions of the sleeves; contrasting color piping at the rear neckband; and a straight, hemmed bottom. Style 322951 will be imported in Youth (boys’) sizes M – L. The same garment will be imported as Style 322950 in Adult (men’s) sizes S – 2XL. The applicable subheading for Styles 322950 and 322951 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 percent 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division