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

N310288 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 March 2, 2020, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 228113 “Adult Sublimated Premium Basketball Jersey,” is a men’s cut and sewn pullover that is constructed from two different knit fabrics. The front panel is constructed from 90% polyester, 10% spandex, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 90% polyester, 10% spandex, mesh knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a partial contrasting color V-style neckline, a high rear neckline that does not fall below the nape of the neck, a print design and printed numbers on the front panel, a print logo on lower left front panel, contrasting color sides, a small print design on the center back panel below the neckline, large printed numbers on the back panel, and a straight, hemmed bottom. Style 228113 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 228213 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 228113 and 228213 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 Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division