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

N296439 May 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’ reversible knit pullovers from Mexico Dear Ms. Francois: In your letter dated April 25, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 152 “Reversible Basketball Jersey,” is a men’s reversible, cut and sewn pullover garment constructed from two free-hanging layers of 100% polyester, jersey knit fabric. The fabric measures 31 stitches per two centimeters counted in the horizontal direction. The two layers are joined at the neckline and the armholes and tacked together at the lower side seams. Style 152 is sleeveless and features oversized armholes, a contrasting color V-neckline, contrasting color piping at the neckline, a large woven fabric label on the lower left front panel, and a straight, hemmed bottom. Style 152 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 153 in Youth (boys’) sizes S – L. The applicable subheading for Styles 152 and 153 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.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