CLA-2-61:OT:RR:NC:N3:356

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s pullovers from Mexico.

Dear Mr. Rizner:

In your letter dated January 22, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 2524 “Adult Astonish Sleeveless Jersey,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front panel, neckline, sleeves, and inserts are constructed of 84% polyester, 16% spandex, finely knit fabric that measures 39 stitches per two centimeters counted in the horizontal direction. The back panel is constructed of 94% polyester, 6% spandex, maze mesh knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 2524 features a crew neckline; hemmed armholes in a contrasting color; contrasting color inserts at the upper sides of the front and back panels; a contrasting color half-moon insert below the rear neckline; overlock stitching at the seams; and a straight, hemmed bottom. Style 2524 will be imported in Adult (men’s) sizes XS - 2XL.

The applicable subheading for Style 2524 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 http://www.usitc.gov/tata/hts/.

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 [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division