The tariff classification of a woman’s pullover from Mexico, Honduras and the Dominican Republic

NY J82054 April 3, 2003 CLA-2-61:RR:NC:TA:359 J82054 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Mexico, Honduras and the Dominican Republic Dear Ms. Disher: In your letter dated March 13, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style J932, is a woman’s pullover constructed from 50% polyester, 50% cotton knit fabric that is napped on one side. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves, kangaroo pockets and a hemmed bottom. The hood, sleeves, and pockets are finished with knit capping. The applicable subheading for the pullover will be 6110.30.3055, 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: other: women’s. The duty rate will be 32.2% ad valorem. We note that the fiber content of this pullover is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last – that is, man-made fibers. You have indicated in your letter that the fabric is a blend of 50% polyester/50% cotton. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. The pullover falls within textile category designation 639. Based upon international textile trade agreements, products of Mexico and Honduras are not subject to quota and the requirement of a visa. Products of the Dominican Republic are subject to quota and the requirement of a visa. 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 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division