The tariff classification of woman’s pullover from Mexico.

N057104 August 6, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of woman’s pullover from Mexico. Dear Mr. Armani: In your letter dated April 8, 2009 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style XA2388, is a woman’s cut and sewn pullover which you indicated was originally constructed of 60% cotton and 40% polyester knit fabric which underwent a chemical burnout process which you indicated changed the fiber content to 52% cotton and 48% polyester and created various size stripe patterns throughout the garment. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scoop front neckline, short sleeves, and a hemmed garment bottom. Adjustable straps with D-ring tighteners are sewn at either side of the lower portion of the garment. The garment extends to the upper thigh. In your letter you state the garment will be imported in junior sizes 0 thru 13. In order to classify the garment we have submitted it to the Customs and Border Protection Laboratory for an analysis of the burn out fabric fiber content. The laboratory has reported that the submitted garment sample is composed of 55.8% polyester and 44.2% cotton. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b) (1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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