The tariff classification of a women’s garment from Mexico.

N086339 December 18, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, Georgia 30919 RE: The tariff classification of a women’s garment from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2009, you requested a tariff classification ruling on behalf of Jones and Mitchell. The provided sample will be returned as per your request. Style 112315 is a women’s pullover constructed of a 100% cotton baby rib knit fabric. The garment will also be available in a 90% cotton 10% polyester baby rib knit fabric. The rib knit fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment features a crew front neckline with a self-fabric neckband, short hemmed sleeves, and a hemmed straight garment bottom. The garment extends from the shoulders to below the waist. You have indicated that the garment will be available in sizes small to x-large. The applicable subheading for the garment in both fabrications will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: 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