The tariff classification of a woman’s pullover from Mexico.

N055919 April 16, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s pullover from Mexico. Dear Mr. Rizner: In your letter dated March 18, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 250, is a woman’s pullover that is constructed from 100% polyester jersey knit fabric (the front and back bodice and the sleeves) and 100% polyester openwork knit fabric (the remainder of the garment). The outer surface of the fabrics measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a modified V-neckline, short hemmed sleeves, side vents at the bottom, and a hemmed bottom. The neckline is finished with ribbed fabric. A woven name and size appliqué is sewn on the bottom left front. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate 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 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