CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ pullovers from Mexico.
Dear Ms. Paitsell:
In your letter dated August 17, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.
The submitted sample, Style 22870 “Hawk Jersey,” is a men’s cut and sewn pullover constructed of 100% polyester, finely knit fabric that measures 30 stitches per two centimeters counted in the horizontal direction. The garment has a V-styled neckline with a self-fabric insert located at the center; short, hemmed sleeves; contrasting color inserts at the forward shoulder seam, at the garment sides, and at the back panel below the neckline; and a straight, hemmed bottom. Style 22870 will be imported in Adult (men’s) sizes AS – A2XL. You state that the same garment will be imported as Style 22871 in Youth (boys’) sizes YXXS - YL.
The applicable subheading for Styles 22870 and 22871 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://www.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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division