The tariff classification of a men’s sweatshirt from Mexico.

N027819 June 4, 2008 CLA-2-61 OT:RR:NC:WA :356 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s sweatshirt from Mexico. Dear Mr. Rizner: In your letter dated April 29, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5250 “Heavyweight Color Block Hooded Sweatshirt” is a men’s sweatshirt constructed from 50% cotton, 50% polyester, finely knit fabric that is napped on the inside surface. The garment has a lined, self-fabric hood with a drawstring; long sleeves with rib knit cuffs; contrasting color inserts on the sleeves and on the back panel; a pouch pocket below the waist; and a rib knit bottom. Style 5250 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Boys’ sizes S - L as Style 5251. At the time of entry, Customs may verify the actual fiber content of Styles 5250 and 5251. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. Following note 2 (A) of section XI, if no textile material predominates by weight, the garment is classifiable in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Styles 5250 and 5251 will be 6110.30.3040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man made fibers: sweatshirts: men's or boys'. The rate of duty is 32% ad valorem. Styles 5250 and 5251 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division