The tariff classification of woman’s pullover from Mexico.

N238724 March 4, 2013 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 pullover from Mexico. Dear Ms. Florentino: In your letter dated February 12, 2013 you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned to you. The submitted sample, style 1092, is a woman’s cut and sewn “Augusta Sportswear®” label pullover that is constructed from 92% polyester and 8% spandex knit 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, a high rear neckline, short hemmed sleeves, mesh inserts below the arms, a mesh fabric rear panel, contrast color piping at the neckline extending to the sleeves and down the front and rear panels 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 offered in ladies sizes S-2XL and as style 1093 in girls sizes S-L. The applicable subheading for styles 1092 and 1093 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division