The tariff classification of women’s and girls’ pullovers from Mexico.

N089960 January 12, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of women’s and girls’ pullovers from Mexico. Dear Mr. Rizner: In your letter dated January 4, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 1276, is a girl’s pullover constructed of 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a crew neck, short sleeves, two overlay horizontal strips on the sleeves and a hemmed bottom. You also state that Style 1275 is the exact same garment, except that it is sized for women. The pullover will be imported in girl’s sizes S – L and women’s sizes S – 2XL. The applicable subheading for Styles 1276 and 1275 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 rate of duty will be 16.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division