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

N250731 March 12, 2014 CLA-2-61:OT:RR:NC:N3:359 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 woman’s pullover from Mexico. Dear Ms. Florentino: In your letter dated February 20, 2014, you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned to you. The submitted sample, style 3790, is a woman’s cut-and-sewn “Holloway®” label pullover that is constructed from 100% polyester knitted fabric. 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 partial zippered front opening with a self-fabric stand-up collar, contrast color inserts at the neckline extending down the sleeves to the sleeve endings, long sleeves with elasticized sleeve endings, contrast color mesh inserts under the arm extending down the garment side seams, vertical inset pockets below the waist, and a hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes XS-2XL. The applicable subheading for style 3790 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division