CLA-2-61:OT:RR:NC:N1:358
Angie McDaniel
Southern Tide, LLC
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of a boy’s upper body garment from Malaysia
Dear Ms. McDaniel:
In your letter dated August 16, 2024, you requested a tariff classification ruling. The submitted sample will be returned to you on a separate cover.
The submitted sample, style 11032, is a boy’s upper body garment constructed of 92% polyester and 8% spandex, finely knit fabric that measures approximately 60 stitches per two centimeters in the direction the stitches were formed. The crew neck pullover features a sweat patch on the rear neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print on the left sleeve and a straight, hemmed bottom. The garment will be imported in boys’ sizes XS, S, M, L, XL and XXL.
The applicable subheading for style 11032 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division