CLA-2-61:OT:RR:NC:N3:356
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit pullovers from Mexico.
Dear Ms. Florentino:
In your letter dated February 21, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 148 “Reversible Wicking Tank,” is a men’s reversible cut and sewn pullover constructed from 100% polyester, finely knit fabric that measures 30 stitches per two centimeters, counted in the horizontal direction. Style 148 is sleeveless and has oversized armholes; a low U-shaped front neckline; and a straight, hemmed bottom. The garment is constructed from two free hanging layers that are joined at the neckline and the armholes and tacked together at the bottom side seams. Style 148 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported as Style 149 in Youth (boys’) sizes YS - YL.
The applicable subheading for Styles 148 and 149 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: men’s or boys’: other. The rate of duty is 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division