The tariff classification of a boys’ knit pullover garment from Mexico.

NY J80903 March 20, 2003 CLA-2-61:RR:NC:TA:N3:356 J80903 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a boys’ knit pullover garment from Mexico. Dear Ms. Disher: In your letter dated February 21, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style D457 is a boys’ pullover garment constructed from 50 percent cotton, 50 percent polyester, finely knit fabric that is napped on the inside surface. Style D457 features a rib knit crew neckline; long sleeves with rib knit cuffs; a heat transfer on the center chest; and a loose fitting, rib knit bottom. The garment will be imported in sizes XS, S, M, L and XL. At the time of entry, Customs may verify the actual fiber content of Style D457. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Style D457 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), 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’. The rate of duty is 32.2 per cent ad valorem. Style D457 falls within textile category designation 638. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division