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

N293399 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. As requested, your sample will be returned. The submitted sample, Style 9580 “Juke Football Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back of the garment are constructed of 100% polyester, tricot knit fabric that measures 31 stitches per two centimeters counted in the horizontal direction. The neckline, the front and back yoke, the sleeves, and the side panels are constructed from 88% polyester, 12% spandex, finely knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. The garment features a V-styled neckline, cap sleeves with partially elasticized cuffs, a two-ply constructed front and back yoke, two contrasting color stripes on the front and back yoke, contrasting color piping at each side panel, and a straight, hemmed bottom with a 5½-inch vertical cutout opening in the center rear hem. Style 9580 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 9581 in Youth (boys’) sizes XS - XL. The applicable subheading for Styles 9580 and 9581 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