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

N309671 March 3, 2020 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 February 10, 2020, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 321510 “Adult Sublimated Short Sleeve Shirt,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric. The fabric measures 33 stitches per two centimeters counted in the horizontal direction. The garment features a crew neckline, short, hemmed sleeves, contrasting color on the lower portion of the front and back panels and on the lower portion of each sleeve, a small screen print on the front panel, a small logo at the rear neckline, a large screen print on the back panel, and a straight, hemmed bottom. Style 321510 will be imported in Adult (men’s) sizes S – 2XL. You state that the same garment will be imported as Style 322510 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 321510 and 322510 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