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 and boys’ knit pullovers from Mexico.
Dear Mr. Rizner:
In your letter dated April 1, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 2788 “Digi Camo Wicking Long Sleeve T-Shirt,” is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. Style 2788 has an all-over print design; a self-fabric crew neckline; long sleeves with self-fabric cuffs; and a straight, hemmed bottom. Style 2788 will be imported in Adult (men’s) sizes S- 3XL You state that the same garment will be imported as Style 2789 in Youth (boy’s) sizes S - L.
The applicable subheading for Styles 2788 and 2789 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
Director
National Commodity Specialist Division