The tariff classification of two women’s pullovers from Mexico.

N232836 September 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; Mr. Thomas Ventura Rodolfo Corral Inc. Custom House Brokers 9100 S. Sepulveda Blvd. Suite 124 Los Angeles, CA 90045 RE: The tariff classification of two women’s pullovers from Mexico. Dear Mr. Ventura: In your letter dated August 28, 2012 you requested a classification ruling on behalf of your client L.A. Ilusion, Inc. As requested, your samples are being returned to you. Style 43659 is a woman’s “Ilusion” label sleeveless pullover that is constructed of 94% viscose and 6% spandex jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The front and rear panels are lined. A self-fabric comprises the upper and lower portions of the hemmed lining, and 75% polyamide and 25% spandex knitted fabric comprises the middle section of the lining which is approximately 8 ½ inches in length. The garment features a scoop front neckline, a high rear neckline, a self-fabric ruffle design at the front neckline which extends down the front panel, and a hemmed rear panel garment bottom. The garment extends to below the waist. Style 4481 is a woman’s pullover that is constructed of 85% polyamide and 15% spandex open work warp knit fabric with an inwrought design featuring a floral motif. The front and rear panels are lined. A self-fabric comprises the upper and lower portions of the hemmed lining, and 75% polyamide and 25% spandex knitted fabric comprises the middle section of the lining which is approximately 10 inches in length. The garment features a scoop front neckline, a high rear neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for styles 43659 and 4481 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: Other: Women’s or girls’. The duty rate will be 32%. 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