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

N303851 May 3, 2019 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 April 8, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1730 “AUG Good Basketball,” is a men’s cut and sewn pullover constructed from 100% polyester knit fabric. The fabric measures 28 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a V-styled front neckline, a constrasting color rear neckline, contrasting color inserts at the upper side panels, a fabric label at the bottom left side, and a straight, hemmed bottom. Style 1730 will be imported in Adult (men’s) sizes S – 2XL. You state that the same garment will be imported as Style 1731 in Youth (boys’) sizes S - L. The applicable subheading for Styles 1730 and 1731 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://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