The tariff classification of men’s sweatshirt from Honduras and Mexico.

NY H89216 April 5, 2002 CLA-2-61:RR:NC:TA:N3:356 H89216 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, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of men’s sweatshirt from Honduras and Mexico. Dear Ms. Disher: In your letter dated March 14, 2002, you requested a tariff classification ruling. As requested, your samples will be returned. Style S360 is a men’s sweatshirt constructed from finely knit fabric that is napped on the inside surface. The garment will be imported in 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 S360 features a rib knit crew neckline; long sleeves with rib knit cuffs; an embroidered logo on the left chest; a sweat patch at the rear neckline; and a rib knit bottom. The garments will be imported in sizes S, M, L, and XL. The applicable subheading for Style S360 in 77 percent cotton, 23 percent polyester and 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 rate of duty will be 17.3 percent ad valorem. At the time of entry, Customs may verify the actual fiber content of Style S360 in the 50 percent cotton, 50 percent polyester fiber blend. 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 Style S360 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 rate of duty will be 32.4 per cent ad valorem. Style S360 in 77 percent cotton, 23 percent polyester and 70 percent cotton, 30 percent polyester falls within textile category designation 338. Style S360 in 50 percent cotton, 50 percent polyester, falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras and Mexico and 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division