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

N094740 March 18, 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 February 10, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. The submitted sample, style 252, is a women’s cut and sewn “Augusta Sportswear” brand short sleeve pullover that is piece constructed from knitted 100% polyester fabrics. A mesh tricot fabric comprises the front and rear panels extending from the hemmed garment bottom to the bust area in the front and to the lower shoulder area in the rear. The remainder of the garment is constructed of a wrap knit 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 garment features a v-shaped front neckline with a ribbed knit neckband, short hemmed sleeves with contrast color wrap knit inserts at the armhole seam and an “Augusta Sportswear” label sewn on the lower left side of the front panel. The garment extends from the shoulders to below the waist. You state in your letter that the garment will be available in ladies sizes S-2XL. The applicable subheading for the pullover 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: 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