The tariff classification of a men’s knit pullover from Mexico

N302991 March 11, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit pullover from Mexico Dear Ms. Francois: In your letter dated February 12, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 229578 “Adult Coast Hoodie,” is a men’s cut and sewn pullover constructed from 50% polyester, 50% cotton, waffle knit fabric. The fabric measures 11 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric hood with a twill drawcord; a left-over-right, partial opening with three buttons and three button loop closures made of twill fabric; long, hemmed sleeves; two side seam pockets below the waist; a woven fabric label with an embroidered logo located at the lower right front side; and a straight, hemmed bottom. Style 229578 will be imported in Adult (men’s) sizes XS – 3XL. You state that the same garment will be imported as Style 229778 in ladies’ sizes XS – 2XL. You also requested a classification ruling for Style 229778, but did not submit a sample of the garment. We cannot issue a classification ruling without a sample. If you wish to resubmit your request for classification of Style 229778, please send a women’s size medium sample and the required information for the garment, and include this letter. Mail your request to: Director, National Commodity Specialist Division, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, attn.: Binding Rulings Section. Style 229578 is said to be constructed from a blend of 50% polyester, 50% cotton fibers. As no textile material predominates by weight, following Note 2(A) of Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At time of entry, U.S. Customs and Border Protection may verify the actual fiber content of Style 229578. If this fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Style 229578 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32% 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 https://www.usitc.gov/current/. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division