The tariff classification of a men’s knit sweatshirt from El Salvador, Honduras, and Mexico.

NY J86098 August 11, 2003 CLA-2-61:RR:NC:TA:N3:356 J86098 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 a men’s knit sweatshirt from El Salvador, Honduras, and Mexico. Dear Ms. Disher: In your letter dated July 11, 2003, you requested a tariff classification ruling. As requested, your samples will be returned. Style SM25 is a men’s 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 pastel and dark colors, 70 percent cotton, 30 percent polyester in medium gray heather, and 50 percent cotton, 50 percent polyester in charcoal. The sweatshirt features a rib knit crew neckline; a self-fabric triangular overlay at the front neckline; embroidery on the left chest; long sleeves with rib knit cuffs; a half moon at the rear neckline and a close fitting rib knit bottom. The applicable subheading for Style SM25 in the 77 percent cotton, 23 percent polyester, and 70 percent cotton, 30 percent polyester blends will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, … and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Style SM25 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, … 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. At the time of entry, Customs may verify the actual fiber content of Style SM25 in the 50 percent cotton, 50 percent polyester blend. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above. Style SM25 in the 77 percent cotton, 23 percent polyester, and 70 percent cotton, 30 percent polyester blends falls within textile category designation 338. Style SM25 in 50 percent cotton, 50 percent polyester falls within textile category designation 638. Based upon international textile trade agreements, products of El Salvador, Honduras, and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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