The tariff classification of a women’s garment from Mexico

N161301 May 10, 2011 CLA-2-61:OT:RR:NC:N3:359 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 April 15, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 1290 is an “Augusta Sportswear” brand women’s sleeveless pullover that is constructed from a 92% polyester 8% spandex finely knitted mesh 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 cut and sewn garment features a v-shaped front neckline, a modified racer back with a rear neckline that reaches the nape of the neck, and a hemmed garment bottom. The garment has color contrast man-made mesh fabric inserts with piping at the underarm area on either side. The garment extends to below the waist. You state in your letter that the garment will be available in women’s sizes S to 2XL. The garment will also be available as style 1291 in girl’s sizes S to L. 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