The tariff classification of men’s and boys’ sweatshirts from Mexico.

N238937 March 27, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ sweatshirts from Mexico. Dear Ms. Florentino: In your letter dated February 22, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5470 “Cube Hoody,” is a men’s sweatshirt constructed from 50% polyester, 47% cotton, 3% spandex , finely knit fabric that is napped on the inside surface. The garment has a lined, self-fabric hood with a drawstring; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. Style 5470 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 5471 in Youth (boys’) sizes YS - YL. The applicable subheading for Styles 5470 and 5471 will be 6110.30.3040, 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: sweatshirts: men's or boys'. 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division