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

N090396 January 29, 2010 CLA-2-61:OT:RR:NC:TAB: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 women’s garment from Mexico. Dear Mr. Rizner: In your letter dated January 4, 2010, you requested a tariff classification ruling on behalf of High Five. The provided sample is being returned as per your request. Style 100322 is a woman’s reversible sleeveless pullover that is made from two fabric layers of contrasting color. Both layers are constructed from finely knitted 100% polyester fabric. The layers are sewn together at the shoulders, the neckline, and the armholes, and are tacked at the bottom side seams. The outer surface of both fabric layers measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features a v-shaped front neckline with a self-fabric neckband, contrasting color piping at the shoulder and side seams, and a hemmed garment bottom. A "High Five" label is sewn on the left side bottom of one of the layers. The garment extends to below the waist. You state in your letter that the garment will be available in sizes S to 2XL. The applicable subheading for the garment 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: 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