The tariff classification of woman’s sleeveless pullover from Vietnam.

N060619 June 4, 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 woman’s sleeveless pullover from Vietnam. Dear Mr. Rizner: In your letter dated May 7, 2009 you requested a classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned to you. The submitted sample, style 2355, is a woman’s cut and sewn “Holloway” label sleeveless pullover that is constructed from 100% polyester knitted fabrics. The upper rear panel is constructed of a 100% polyester mesh fabric. A color contrast insert is found across the rear panel which extends to the sides of the front panels. 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 v-shaped neckline with a spread collar, a contrast color insert at the rear of the collar, a heat seal “Holloway” logo on the lower rear 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 (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). 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