The tariff classification of a boys’ sweatshirt from Mexico.

NY H81537 July 16, 2001 CLA-2-61:RR:NC:TA:N3:356 H81537 CATEGORY: Classification TARIFF NO.: 6110.20.2040; 6110.30.3040 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a boys’ sweatshirt from Mexico. Dear Ms. Disher: In your letter dated May 25, 2001, you requested a tariff classification ruling. As requested, your samples will be returned. Style SB28 is a boys’ sweatshirt constructed from finely knit fabric that is napped on the inside surface. The fiber content will be 77 percent cotton, 23 percent polyester, in dark colors; 70 percent cotton, 30 percent polyester, in medium gray heather; and 50 percent cotton, 50 percent polyester, in dark gray heather. Style SB28 features a rib knit crew neckline; a triangular overlay below the center front neckband; long sleeves with rib knit cuffs; and a rib knit bottom. There is an embroidered logo on the left chest. The applicable subheading for Style SB28 in blends of 77 percent cotton, 23 percent polyester, and in 70 percent cotton, 30 percent polyester, will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: sweatshirts: men's or boys'. The duty rate will be 17.8 percent ad valorem. The applicable subheading for Style SB28 in 50 percent cotton, 50 percent polyester, will be 6110.30.3040, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweatshirts: men's or boys'. The duty rate will be 32.7 percent ad valorem. At the time of entry, Customs may verify the actual fiber content of Style SB28 in 50 percent cotton, 50 percent polyester. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above. Style SB28 in blends of 77 percent cotton, 23 percent polyester, and in 70 percent cotton, 30 percent polyester, falls within textile category designation 338. Style SB28 in 50 percent cotton, 50 percent polyester, falls within textile category designation 638. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division