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

N240959 April 25, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Sylvia Ramirez TRLA Group Inc. 490 Cloverleaf Drive Baldwin Park, CA 91706 RE: The tariff classification of a woman’s pullover from Mexico. Dear Ms. Ramirez: In your letter dated April 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 286117, is a woman’s pullover that is constructed from 50% polyester and 50% rayon 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 pullover features a scoop front neckline, a high rear neckline, short sleeves, side vents at the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for style 286117 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