The tariff classification, country of origin determination and status under the North American Free Trade Agreement (NAFTA), of a women’s pullover from Mexico; Article 509.

N238954 March 25, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Luciano Escobedo Global Link Logistics 11901 Gavin Rd. Laredo, TX 78045 RE: The tariff classification, country of origin determination and status under the North American Free Trade Agreement (NAFTA), of a women’s pullover from Mexico; Article 509. Dear Mr. Escobedo: In your letter dated February 25, 2013, on behalf of your client, Seamless Global Solutions, you requested a tariff classification ruling. The sample is being returned to you as requested. Style HM2490 is a woman’s “FIRMA energywear” label cut and sewn pullover that is constructed of 92% polyamide and 8% elastane 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 garment features a v-shaped front neckline with a slight gathering at the bust area, a high rear neckline, ¾ length hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for Style HM2490 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/. We are unable to determine the eligibility under NAFTA or the country of origin at this time. We need additional information in order to issue a ruling. Please submit: The fabric before it has been cut or as it comes off the knitting machine. A sample of the cut fabric before it is sewn and all of the parts. A sample of the finished good. 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 classification, contact National Import Specialist 359 at (646) 733-3049. If you have any questions regarding NAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division