The tariff classification of a women’s pullover from Mexico

N303464 March 27, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s pullover from Mexico Dear Ms. Francois: In your letter dated February 12, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. Style 229778, is a woman’s pullover constructed from 50 percent cotton and 50 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a self-fabric hood with a drawstring closure, a partial opening with three button closures, and long hemmed sleeves. Additional features include two side pockets below the waist, the “Holloway” logo sewn on the lower front panel and a straight hemmed bottom. The pullover extends to below the waist. You state in your letter the garment will be offered in ladies sizes XS-2XL and offered in adult sizes XS-3XL as style 229578. Because the pullover is constructed from a 50/50 blend of fibers, Section XI Note 2(A) and Subheading Note 2(A) Harmonized Tariff Schedule of the United States applies. The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. The garment may be subject to 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. Even a slight change in the fiber content may result in a change of classification. The applicable subheading for styles 229778 and 229578 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: Other: Women’s or girls’: Other. The rate of duty will be 32 percent 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 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 Renée Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division