The tariff classification of a men’s sweatshirt from El Salvador.

N217826 June 15, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Mr. Alphonse Tshiboyi Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s sweatshirt from El Salvador. Dear Mr. Tshiboyi and Ms. Carothers: In your letter dated May 14, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned. Style L6499 is a men’s sweatshirt constructed from 50% cotton, 50% polyester, finely knit fabric that is napped on the inside surface. The sweatshirt features a self-fabric hood with a drawstring; long, raglan sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. As the fabric is constructed from a blend of 50% cotton and 50% polyester fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified as if consisting wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for style L6499 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: other: other: other: other: sweatshirts men’s or boys’. The rate of duty will be 32% ad valorem. At the time of entry, Customs may verify the actual fiber content of the garment. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division