The tariff classification of children’s pullover from Mexico.

N264801 June 16, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of children’s pullover from Mexico. Dear Mr. Rizner: In your letter dated May 1, 2015, you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested. Style 362, described as a “Toddler Sleeve Stripe Jersey,” is a unisex pullover constructed from 50 percent cotton and 50 percent polyester knit jersey fabric. The fabric measures 24 stitches per two centimeters counted in the horizontal direction. Style 362 has a rib-knit V-neck, short hemmed sleeves and a straight hemmed bottom. The rib-knit neckline and sewn-on arm band strip overlays are in a contrasting color. The garment extends to below the waist. You state in your letter that the garment will be available in toddler sizes, 2T/3T and 4T. When no textile material predominates by weight, the goods are to be classified 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 Style 362 is a blend of 50 percent cotton and 50 percent polyester, the garment will be classified under the provision that occurs last. In this case, it is the man-made fiber that occurs last. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis 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 of the subject garment. The applicable subheading for Style 362 will be 6110.30.3059, 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: Other: Women’s or girls’: Other.” 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 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division