The tariff classification of men’s and boys’ sweatshirts from Mexico.

NY H81820 July 30, 2001 CLA-2-61:RR:NC:TA:N3:356 H81820 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Carol Mossa Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boys’ sweatshirts from Mexico. Dear Ms. Mossa: In your letter dated June 7, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5100 is a men’s sweatshirt constructed from 50 percent cotton, 50 percent polyester, finely knit fabric that is napped on the inside surface. Style 5100 features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit bottom. You state that you will import the same garment in Youth sizes S(6-8), M(10-12), L(14-16), and XL(18-20) as Style 5101. At the time of entry, Customs may verify the actual fiber content of Styles 5100 and 5101. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Styles 5100 and 5101 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. Styles 5100 and 5101 fall 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