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

N218287 June 18, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winton-Salem, NC 27105 RE: The tariff classification of a boy’s sweatshirt from El Salvador. Dear Ms. Carothers: In your letter dated May 11, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style L6510 is a boy’s sweatshirt constructed from 50% cotton, 50% polyester, finely knit fabric that is napped on the inside surface. The garment features a hood, color-blocked long sleeves with rib-knit cuffs, an embroidered logo near the bottom of the left sleeve, a front kangaroo pocket and a rib-knit bottom. As the fabric is constructed from a blend of 50% polyester and 50% cotton fibers, no textile material predominates by weight. Following note 2(A) of section XI, the garment will be classified as if consisting wholly of the one material which is covered by the heading that occurs last in numerical order. The applicable subheading for Style L6510 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 percent ad valorem. 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division