CATEGORY: Classification s373

N261219

February 23, 2015

CLA-2-61:OT:RR:NC:N3:356

CATEGORY: Classification

TARIFF NO.: 6110.30.3053

Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813

RE: The tariff classification of men’s knit pullovers from Mexico.

Dear Mr. Rizner:

In your letter dated January 21, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.

The submitted sample, Style 374 “Fraternity Jersey,” is a men’s cut and sewn pullover constructed from 50% cotton, 50% polyester, jersey fabric. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style 374 has a rib knit cross-over V-neckline; a front and back yoke; short sleeves with contrast color rib knit edging; and a straight, hemmed bottom. Style 374 will be imported in Adult (men’s) sizes XS- 3XL.

As Style 374 is said to be constructed from a blend of 50% cotton, 50% polyester fibers. Section XI, Note (2)A, HTSUS, states:

When no one textile material predominates by weight, the goods are to be classified as if consisting 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 374 is a blend of 50% cotton and 50% polyester, the garment will be classified under the provision that occurs last. In this case, it is the man-made fibers.

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 and the textile category designation of the subject garment. 2

The applicable subheading for Style 374 will be 6110.30.3053, 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: men’s or boys’: other. The rate of duty is 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 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 Rosemarie Hayward via e-mail at [email protected].

Sincerely,

Gwenn Klein Kirschner Director National Commodity Specialist Division