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

N215138 May 17, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s sleeveless pullover from Mexico. Dear Ms. Florentino: In your letter dated April 23, 2012 you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned to you. The submitted sample, style 1355, is a woman’s “Augusta Sportswear” label cut and sewn sleeveless pullover that is constructed from 92% polyester and 8% spandex mesh fabric. The outer surface of the garments fabric 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 contrast color neckband, a pieced constructed front panel with contrast color inserts at either side below the armholes extending to the garment bottom, and a straight hemmed garment 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 will be offered in girls sizes S-L as style 1356. The applicable subheading for styles 1355 and 1356 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, Thomas J. Russo Director National Commodity Specialist Division