The tariff classification of a pullover from Mexico

N275880 June 9, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear Post Office Box 14939 Augusta, Georgia 30919 RE: The tariff classification of a pullover from Mexico Dear Paitsell: In your letter dated May 6, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. Style 3014, referred to as a “Girls Short Sleeve Fanatic Tee,” is a girl’s cut and sewn pullover constructed from 50 percent cotton and 50 percent polyester jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a round neckline with a contrast color self-fabric neckband; hemmed, raglan sleeves with pieced contrast color inserts exending around the sleeve from the front to back sleeve seams; and a straight, hemmed bottom. You state in your letter that the garment will be available in youth sizes YS-YL. As the pullover is constructed from a blend of 50 percent cotton and 50 percent polyester, no textile material predominates by weight. Following Note 2(A) of Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the garment will be classified as if consisting wholly of that material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. The applicable subheading for Style 3014 will be 6110.30.3059, 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: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. At the time of entry, U.S. Customs and Border Protection (CBP) may verify the fiber content of this garment. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject garment. 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 https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division