The tariff classification of a woman’s garment from Mexico

N204685 March 8, 2012 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 woman’s garment from Mexico Dear Mr. Rizner: In your letter dated February 6, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. The submitted sample, style 1310, is a women’s cut and sewn “Augusta Sportswear” brand capped sleeve pullover. The piece constructed garment is made from finely knitted 92% polyester 8% spandex 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 garment features a v-shaped front neckline with a color contrast self fabric neckband, color contrast self fabric side panels, two color contrast self fabric inserts at the lower front and rear panels, and a straight 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 women’s sizes S-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: 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, Thomas J. Russo Director National Commodity Specialist Division