The tariff classification of a woman’s pullover from Mexico

N259713 December 19, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico Dear Mr. Rizner: In your letter dated November 19, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3007, is a woman’s cut and sewn pullover constructed from 50% cotton and 50% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features over-lock stitching throughout, a U-shaped front neckline, short sleeves, a cross-over upper rear panel with a keyhole opening and a hemmed bottom. The garment extends to below the waist. You state in your letter, the pullover will be offered in ladies sizes XS-2XL. The garment is constructed of a 50/50 blend of fibers. When no one textile predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those, which equally merit consideration. Harmonized Tariff Schedule of the United States (HTSUS) Section XI Note 2(A) and Subheading Note 2(A), noted. Consequently, the applicable subheading for style 3007 will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers(con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The garment may be subject to a Customs laboratory analysis at the time of importation, and if the fabric is other than the 50/50 blend as stated in your letter, it may be reclassified by Customs at that time. 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 M. Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division