The tariff classification of woman’s pullover from Mexico

N255931 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 woman’s pullover from Mexico Dear Ms. Florentino: In your letter dated July 31, 2014, you requested a tariff classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned. Style 1788, is a woman’s cut-and-sewn pullover constructed from 100 percent polyester 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 garment features a V-shaped front neckline, a high rear neckline, long hemmed sleeves and a straight hemmed bottom. The garment extends to below the waist. You state in your letter, the pullover will be offered in ladies sizes XS-3XL and offered in girls sizes S-L as style 1789. The applicable subheading for styles 1788 and 1789 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