The tariff classification of a women’s garment from Mexico

N147322 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. The submitted sample is being returned as per your request. Style 1055 is a women’s cut and sewn “Augusta Sportswear” label short sleeve pullover that is constructed from 100% polyester knitted fabric. The outer surface of the fabric 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 self-fabric neckband, short hemmed sleeves, and a straight hemmed garment bottom. Contrast color mesh fabric inserts are found across the front shoulder area and also extend from the underarm area down to the lower waist area on the garment front. The garment extends to below the waist. You state in your letter that style 1055 will be available in sizes S to 2XL. The garment will also be available in girls’ sizes S to L under style 1056. The applicable subheading for the garments 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