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

N299892 September 7, 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 August 8, 2018, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 322960 “Millennium Soccer Jersey,” is a men’s cut and sewn pullover. The front and back panels are constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The sleeves and side panels are constructed from 92% polyester, 8% spandex, finely knit pinhole mesh fabric. The garment features a V-styled neckline with a contrasting color insert at the rear; short, hemmed sleeves with contrasting color edging; contrasting color inserts at the shoulders and side panels; and a straight, hemmed bottom. Style 322960 will be imported in Adult (men’s) sizes S – 2XL. The same garment will be imported as Style 322961 in Youth (boys’) sizes XS – L. The applicable subheading for Styles 322960 and 322961 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division