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’ knit pullovers from Mexico.
Dear Ms. Paitsell:
In your letter dated October 7, 2016, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned.
The submitted sample, Style 222541 “Long Sleeve Arc Shirt,” is a men’s cut and sewn pullover constructed from two different knit fabrics. The front panel and the top portion of each sleeve are constructed from 100% polyester, finely knit jersey fabric that measures 31 stitches per two centimeters counted in the horizontal direction. The back panel, the bottom portion of each sleeve, and the side panels are constructed from 100% polyester, mesh knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment features a crew neckline; long, hemmed sleeves; contrasting color fabric at the top portion of each sleeve; contrasting color, overlock stitching at the seams; and a straight, hemmed bottom. Style 222541 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 222641 in Youth (boys’) sizes S – 2XL.
The applicable subheading for Styles 222541 and 222641 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