The tariff classification of a women’s garment from Mexico

N147297 February 24, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a women’s garment from Mexico Dear Mr. Rizner: In your letter dated February 2, 2011, you requested a tariff classification ruling on behalf of Holloway. The submitted sample is being returned as per your request. Style 229304 is a “Holloway” brand women’s cut and sewn pullover garment that is constructed from two different knit fabrics. The front and back yokes and the sleeves are constructed from 100% polyester finely knit dazzle fabric. The body of the garment is constructed from 100% polyester tricot mesh knit fabric. The outer surface of both fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment has a v-shaped front neckline with a rib knit cross over neckband, short hemmed sleeves with contrast color overlays, and side vents at the straight hemmed bottom. The garment extends to below the waist. The garment will be imported in sizes XS – 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