The tariff classification of woman’s pullover from Mexico.

N055917 April 17, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s pullover from Mexico. Dear Mr. Rizner: In your letter dated March 20, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 9301, is a woman’s cut and sewn “Holloway” label pullover that is constructed from 100% cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crew neckline with a ribbed knit collar, short hemmed raglan sleeves, contrast color inserts extending from the front and rear necklines midway down the sleeve seams, a heat seal “Holloway” logo on the wearer’s right sleeve, and a hemmed bottom. In your letter you state the garment will be available in sizes XS - 2XL. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’: other. The duty rate will be 16.5% 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 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division