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

N250722 March 13, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a toddler girl’s pullover from Mexico. Dear Ms. Florentino: In your letter dated February 20, 2014, you requested a tariff classification ruling. The submitted sample, identified as style number 259 “Toddler Stadium Replica Jersey” is a girls’ size 3T pullover. The item is a cut and sewn short sleeve pullover. The body, excluding the front and back yoke and sleeves is constructed from 100% polyester mesh fabric. The yokes and sleeves are constructed from knit polyester fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment has a V-shaped rib-knit neckline, hemmed short sleeves, a hemmed bottom and a small Augusta Sportswear label at the bottom left side. The garment extends to below the waist. You state in your letter that the garment will be available in toddler sizes (2T- 4T). The sample will be returned to you, as requested. The applicable subheading for style 259 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’: 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 Kimberly Praino at (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division