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

N293700 February 16, 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 24, 2018, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 226023 “Steel Edge Football Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front and back yoke, the upper front panel, the sleeves, and the back panel are constructed of 88% polyester, 12% spandex, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. The lower front panel and the side panels are constructed from 89% nylon, 11% spandex, mesh knit fabric that measures 42 stitches per two centimeters counted in the horizontal direction. The garment features a contrasting color, two-ply constructed V-styled neckline; a two-ply constructed fabric insert beneath the center front neckline; a two-ply constructed front and back yoke; short, hemmed sleeves with contrasting color, partially elasticized cuffs; contrasting color mesh knit inserts at the center of each sleeve; and a hemmed bottom featuring a slightly curved back panel with a center vent. You have stated that Style 226023 will be imported in Adult (men’s) sizes S – 3XL, and that the same garment will be imported as Style 226223 in Youth (boys’) sizes S - XL. Further, you have indicated that the lower front panel and the side panels of colored garments will have a fiber content of 89% nylon and 11% spandex, and the lower front panel and the side panels of white garments, imported under the same style numbers, will have a fiber content of 88% polyester, 12% spandex. The applicable subheading for Styles 226023 and 226223 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