CLA-2-61:RR:NC:TA:359 H84088
Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a woman’s sweatshirt from Mexico, Honduras, Guatemala and El Salvador.
Dear Ms. Disher:
In your letter dated July 19, 2001, you requested a classification ruling. As requested, the sample will be returned to you.
Your submitted sample, Style 4179 is a 50% polyester and 50% cotton knitted (brushed on the inside), woman’s pullover sweatshirt. The outer surface of the sweatshirt measures more than nine stitches per two centimeters in the horizontal direction. The pullover sweatshirt features long sleeves with rib-knit cuffs, a V-notch crew neckline and a rib-knit bottom. The garment extends from the shoulder to just below the waist.
The applicable subheading for style 4179 will be 6110.30.3045, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other sweatshirts: women’s or girls’. The duty rate will be 32.7 percent ad valorem.
Style 4179 falls within textile category designation 639. Based upon international textile trade agreements products of Mexico, El Salvador, Guatemala and Honduras are subject to quota. Mexico is also subject to the requirement of a visa.
Due to the fact that the sweatshirt is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The sweatshirt will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The sweatshirt may be subject to U.S. 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.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division