The tariff classification of woman’s sleeveless pullover from Mexico.

N147283 February 23, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s sleeveless pullover from Mexico. Dear Mr. Rizner: In your letter dated February 2, 2011 you requested a classification ruling on behalf of Holloway. As requested, your sample will be returned to you. The submitted sample, style 224360, is a woman’s cut and sewn “Holloway” label sleeveless pullover that is constructed from 91% nylon and 9% spandex knit fabric. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a self-fabric neckband with a v-shaped front neckline that has a contrast color insert at the center, a “Holloway” label on the lower front panel, and a straight hemmed bottom. Contrast color man-made mesh inserts are found at the armhole openings and continue down the sides of the front panel to the garment bottom. The garment extends 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 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): 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