The tariff classification of a women’s garment from Vietnam

N150684 March 17, 2011 CLA-2-61:OT:RR:NC:N3:359 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 Vietnam Dear Mr. Rizner: In your letter dated February 22, 2011 you requested a tariff classification ruling on behalf of Holloway. The provided sample is being returned as per your request. Style 222366 is a “Holloway®” label women’s cut and sewn short sleeve pullover with side inserts made of 100% polyester mesh fabric that extend from the hemmed bottom of the short sleeves down to the straight hemmed garment bottom. Narrow diagonal contrast color inserts made of 100% polyester knitted fabric are found on either sleeve. The remainder of the garment is constructed from 100% polyester finely knitted fabric. The outer surface of the fabrics measure 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 crossover neckband and a fold over pointed collar. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XS to 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division