The tariff classification of woman’s pullover from Vietnam.

N161400 May 13, 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 woman’s pullover from Vietnam. Dear Mr. Rizner: In your letter dated April 15, 2011 you requested a classification ruling on behalf of Holloway. As requested, your sample will be returned to you. The submitted sample, style 222367, is a woman’s cut and sewn “Holloway” brand pullover that is constructed from 100% polyester knitted fabrics. The underarm area of the upper front and rear panels are constructed of 100% polyester mesh fabric inserts. Color contrast piping is found at the sleeve seams. 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 with a spread collar, short hemmed raglan sleeves, a contrast color insert at the rear of the collar, a heat seal “Holloway” logo on the wearer’s right sleeve component, and a straight hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes XS-2XL. The applicable subheading for style 222367 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division