The tariff classification of a woman’s pullover from Vietnam

N260367 January 12, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Vietnam Dear Ms. Paitsell: In your letter dated December 11, 2014, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. Style 222392, is a woman’s cut and sewn pullover constructed from 94% polyester and 6% spandex 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 pullover features a modified v-shaped neckline with a wing collar without closure, short hemmed sleeves having a heat sealed “Holloway” logo on the right sleeve, various contrasting color inserts on the front and back panels and a straight hemmed bottom. The garment extends to below the waist and will be available in ladies sizes XS-2XL. The applicable subheading for style 222392 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 (con.): 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 M. Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division