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

N097599 April 8, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 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 March 11, 2010, you requested a tariff classification ruling on behalf of Holloway. The provided sample is being returned as per your request. The submitted sample, style 229302, is a women’s cut and sewn “Holloway” brand short sleeve pullover that is constructed from 100% cotton jersey 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 rounded front neckline with a ribbed knit neckband, short hemmed raglan sleeves with contrast color knit inserts at the center of the sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. You state in your letter that the garment will be available in ladies sizes XS-2XL. The applicable subheading for the pullover 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