The tariff classification of a women’s garment from Mexico

N161398 May 5, 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 on behalf of Holloway. The submitted sample is being returned as per your request. Style 221366 is a women’s cut and sewn “Holloway” label short sleeves pullover that is constructed of two different fabrics. The front panel, neckband, and sleeves are made of a 91% nylon 9% spandex jersey fabric. The rear panel which extends over the shoulder area and wearer’s sides is constructed of a 94% nylon 6% spandex mesh 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 modified v-shaped neckline, hemmed short sleeves, a “Holloway” label on the lower front panel, and a curved hemmed garment bottom. The garment extends from the shoulders to below the waist. You state in your letter that the garment will be available in 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division