The tariff classification of a woman’s garment from Mexico

N214703 May 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s garment from Mexico In your letter dated April 17, 2012, you requested a tariff classification ruling on behalf of Holloway. The provided sample is being returned as per your request. Style 221359 is a woman’s piece constructed “Holloway” label short sleeve pullover that is primarily constructed of 100% polyester interlock fabric. Mesh fabric inserts made of 100% polyester are found under the armholes extending to the waist area. 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 v-shaped neckline with a self-fabric interlock neckband, mesh piping at rear portion of the neckband seam and at the upper front panel, hemmed short sleeves, 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 sizes XS-2XL. 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: 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