The tariff classification of a woman’s sweatshirt from various countries

NY I88522 November 27, 2002 CLA-2-61:RR:NC:TA: 359 I88522 CATEGORY: Classification TARIFF NO.: 6110.30.3045 Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s sweatshirt from various countries Dear Ms. Disher: In your letter dated November 15, 2002, you requested a tariff classification ruling. The submitted sample, style number 4351(351X), is a woman’s sweatshirt that is constructed from 50% polyester, 50% cotton, knit fabric that is napped on the inner surface. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The sweatshirt is a size medium and features a crew neckline, long sleeves with ribbed cuffs, and a ribbed bottom. Your sample is being returned as requested. The applicable subheading for the sweatshirt will be 6110.30.3045, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatshirts, knitted: of man made fibers: other: other: sweatshirts: women’s. The duty rate will be 32.4% ad valorem. Due to the fact that the sweatshirt is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The sweatshirt will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The sweatshirt may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The sweatshirt falls within textile category designation 639. Based upon international textile trade agreements products of various countries may be subject to quota and/or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division