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

N248863 January 2, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 415 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a girl’s pullover from Mexico. Dear Ms. Florentino: In your letter dated December 17, 2013, you requested a tariff classification ruling on behalf of Augusta Sportswear. As requested, the sample will be returned to you. The submitted sample, Style 9021 (size large) is a girl’s “Double Down Liner.” The cut and sewn pullover is constructed from fabric that is primarily 90% polyester, 10% spandex. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped rib-knit neckline, long raglan sleeves with contrasting color inserts, hemmed cuffs and a hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be available in girl’s sizes XS-L. The applicable subheading for Style 9021 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: women’s or girls’: other. The rate of duty will be 32 percent 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division