The tariff classification of a woman’s sleeveless pullover from the Dominican Republic.

N058909 May 20, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s sleeveless pullover from the Dominican Republic. Dear Mr. Rizner: In your letter dated April 23, 2009 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style 4354, is a woman’s cut and sewn “Holloway” brand sleeveless pullover that is constructed from 100% nylon finely knit mesh fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a modified u-shaped front neckline with a self-fabric knit insert and a pieced constructed neckband, man-made fabric side inserts with color contrast piping extending from the arm openings to the garment bottom, a “Holloway” label sewn on the lower front panel, and a hemmed bottom. You state in your letter that the garment will be available in ladies sizes XS-2XL. The applicable subheading for the pullovers 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: 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). 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