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

N255924 August 26, 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 sleeveless pullover from Mexico Dear Ms. Florentino: In your letter dated July 30, 2014, you requested a tariff classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned. Style 1278, is a woman’s cut-and-sewn sleeveless pullover constructed from 90 percent polyester and 10 percent spandex knit 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 pullover features a scoop front and rear neckline, a keyhole opening below the rear neckline and contrast color piping at the neckline and arm openings. Additional features include, contrast color mesh fabric inserts under the arm openings extending down the side seams and a straight hemmed bottom. The pullover extends to below the waist. You state the pullover will be offered in ladies sizes S-2XL. The applicable subheading for style 1278 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 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 the 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division