The tariff classification of a men’s reversible knit pullover from Mexico

N310294 April 1, 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 a men’s reversible knit pullover 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 228118 “Adult Sublimated Reversible Basketball Jersey,” is a men’s reversible cut and sewn pullover garment constructed from two sides of finely knit fabric that measure 28 stitches per two centimeters counted in the horizontal direction. One side is of 100% polyester, mesh knit fabric and the other side is of 100% polyester, interlock knit fabric. Style 228118 is sleeveless with oversized armholes, a U-shaped front neckline, contrasting color on each shoulder, contrasting color at the sides, a contrasting color logo on the left front panel above the hem, contrasting color printed letters and numbers on the front and back panels and a straight, hemmed bottom. Style 228118 will be imported in Adult (men’s) sizes S – 3XL. The applicable subheading for Style 228118 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