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

N310011 March 11, 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 hooded pullovers from Mexico Dear Ms. Francois: In your letter dated February 21, 2020, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 228141 “Adult Sublimated Hoodie,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that has been brushed on the inside surface. The fabric measures 36 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric hood with a drawstring, long sleeves with self-fabric banded cuffs, a contrasting color pouch pocket below the waist, contrasting color printed letters on the lower portion of each sleeve, a print logo above the right sleeve cuff, contrasting color stripes on the upper portions of the front and back panels, and a loose fitting, self-fabric bottom band. The hood is lined with contrasting color mesh knit fabric. Style 228141 will be imported in Adult (men’s) sizes S – 5XL. You state that the same garment will be imported as Style 228241 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 228141 and 228241 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