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 garments from Mexico.
Dear Ms. Florentino:
In your letter dated March 19, 2014, you requested a tariff classification. As requested, your sample will be returned.
The submitted sample, Style 1652 “Sleeveless Wheel House Jersey,” is a men’s sleeveless shirt constructed from 100% polyester, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 1652 is sleeveless and has a high V-neckline; a left- over- right, full front opening with six button closures; hemmed armholes; contrasting color mesh knit inserts at each side of the front panels; and a curved, hemmed bottom. Style 1652 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 1653 in Youth (Boys’) sizes YS - YL.
The applicable subheading for Styles 1652 and 1653 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 via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division