The tariff classification of a woman’s pullover from Mexico

N266310 July 31, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico Dear Mr. Rizner: In your letter dated June 8, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3011 is a woman’s pullover constructed from 50% polyester and 50% combed cotton slub knit fabric. The outer surface of the garment measures more than two stitches per nine centimeters in the direction that the stitches were formed. The pullover features a capped jewel neckline in a contrasting color, short hemmed sleeves with contrasting color inserts, and a hemmed bottom. The pullover extends to below the waist and will be offered in sizes XS – 3XL. As noted, style 3011 is said to be constructed from a blend of 50% polyester and 50% combed cotton fibers, no textile material predominates by weight. Therefore, 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 the time of entry, Customs and Border Protection may verify the actual fiber content of style 3011. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for style 3011 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers: Other: Other: Other: Women’s or girls’. The rate of duty will be 32% ad valorem. In addition, style 3011 is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division