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

N090416 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 Holloway. The provided sample is being returned as per your request. Style 224356 is a women’s sleeveless pullover that is constructed from finely knitted 91% nylon 9% spandex 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 cut and sewn garment features a v-shaped front neckline, a modified racer back with a rear neckline that reaches the nape of the neck, mesh piping at the neckline and arm openings, and a hemmed garment bottom. The garment has self-fabric side panels with color contrast man-made mesh fabric inserts that extend from below the arm openings to the garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XS 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