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

N310116 March 26, 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 25, 2020, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 228142 “Adult Sublimated Quarter Zip,” 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 35 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric stand-up collar, a partial front opening with a zippered closure, a printed logo on the left side chest, long, hemmed sleeves, contrasting color right side front and back panels, a contrasting color right sleeve with printed letters and a printed logo above the hem, and a straight, hemmed bottom. Style 228142 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will also be imported as Style 228242 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 228142 and 228242 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