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

N086338 December 18, 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 a woman’s pullover from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2009 you requested a classification ruling on behalf of Jones And Mitchell. As requested, your sample is being returned to you. The submitted sample, style 112479, is a woman’s cut and sewn pullover constructed from 100% cotton jersey knitted fabric. The garment will also be available in 90% cotton and 10% polyester jersey 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 short sleeve garment features a crew neckline with a contrast color neckband that is trimmed with rolled edge fabric trim. The bottom of the sleeve component has a rolled fabric edge with a contrast colored sewn on cuff. The bottom of the front and rear panels have rolled fabric edges with contrast colored hemmed inserts finishing the garment bottom. The garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes S – XL. The applicable subheading for the pullover in both fabrications 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