The tariff classification of a woman’s garment from Mexico

N219556 June 14, 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 May 25, 2012, you requested a tariff classification ruling on behalf of High Five. The provided sample is being returned as per your request. Style 100152 is a woman’s color block, piece constructed “High Five” brand sleeveless pullover that is primarily constructed of 100% polyester knitted fabric. A 92% polyester 8% spandex knitted mesh fabric comprises the shoulder area extending across the upper back and down the garment sides. 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 sleeveless garment features a v-shaped neckline with a self-fabric 100% polyester neckband 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 WS-W2XL, and also as style 100153 in Girls’ sizes GS-GL. The applicable subheading for all garments 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