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

N305119 July 24, 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 July 2, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 9582 “Slant Football Jersey,” is a men’s cut and sewn pullover. The front and back panels are constructed from 100% polyester, tricot knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The neckline, the front and back yokes, the sleeves, and the side panel inserts are constructed from 90% polyester, 10% spandex jersey knit fabric. The garment features a contrasting color V-styled front neckline, contrasting fabric front and back yokes of two-ply construction, contrasting color inserts at the top of each sleeve, short sleeves with contrasting color elasticized cuffs, contrasting fabric inserts at each side panel, and a straight, hemmed bottom. Style 9582 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 9583 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 9582 and 9583 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