The tariff classification of a woman’s pullover from Mexico.

N171222 July 7, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico. Dear Mr. Rizner: In your letter dated June 13, 2011 you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample is being returned to you. The submitted sample, style 1272, is a woman’s piece constructed “Augusta Sportswear” label pullover that is constructed from 100% cotton jersey knitted 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 garment features a crew neck, short hemmed sleeves, front and back panel yokes which have two vertical inserts along side the upper sleeve seam, and a hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes S-2XL and offered as a girls size as style 1273. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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