The tariff classification of a girl’s pullover from Mexico.

N238731 February 28, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a girl’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 1326, is a girl’s “Dig Jersey.” The cut and sewn pullover is constructed from 92% polyester, 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 neckline, long raglan sleeves, a rib knit neckline, hemmed cuffs and a hemmed bottom. The garment also has contrast color, diagonal self-fabric strips at the sleeves and bottom sides. The garment extends to below the waist. You state in your letter that the garment will be available in girls sizes S-L. It will also be offered in women’s sizes S-2XL as style 1325. The applicable subheading for styles 1325 and 1326 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division