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NY N012024




June 25, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3040

Ms. Yi Shu
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a men’s knit sweatshirt from Mexico.

Dear Ms. Shu:

In your letter dated May 21, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 5240 “Heavyweight Tri-Color Hooded Sweatshirt” is constructed from 50% cotton, 50% polyester, finely knit fabric that is napped on the inside surface. The garment is made to men’s specifications and features a self-fabric hood with a drawstring, a lining of 100% polyester tricot in the hood, long sleeves with rib knit cuffs, mesh overlays on the upper sleeves, a pouch pocket below the waist, and a rib knit bottom. Style 5240 will be imported in sizes S - 3XL. The same garment will be imported in Youth (boys’) sizes S - L as Style 5241.

As the fabric is constructed from a blend of 50% polyester and 50% cotton fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified as if consisting wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration.

Consequently, the applicable subheading for Styles 5240 and 5241 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: other: other: other: sweatshirts: men’s or boy’s. The rate of duty is 32% ad valorem.

Styles 5240 and 5241 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,

Robert B. Swierupski
Director,

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