CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s hooded sweatshirts from Mexico.
Dear Mr. Rizner:
In your letter dated January 22, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 229179 “Adult Banner Hoodie,” is a men’s hooded sweatshirt that is napped on the inside surface. Style 229179 is constructed from 50% cotton, 50% polyester knit fabric that measures 21 stitches per 2 centimeters counted in the horizontal direction. The garment features a contrasting color hood with a drawstring; long, contrasting color raglan sleeves with rib knit cuffs; a self-fabric pouch pocket below the waist; and a rib knit, banded bottom Style 229179 will be imported in men’s sizes S-3XL.
As Style 229179 is said to be constructed from a blend of 50% cotton, 50% polyester 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 that equally merit consideration. At the time of entry, Customs and Border Protection may verify the actual fiber content of Style 2279179. 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 229179 will be 6110.30.3040, 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 will be 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division