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

N260471 January 16, 2015 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 sleeveless pullover from Mexico Dear Mr. Rizner: In your letter dated December 23, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 224368 is a woman’s reversible cut and sewn sleeveless pullover constructed from 100% polyester knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features an overlay constructed of 100% polyester knit fabric sewn to the pullover at the neckline, shoulders and armholes, and tacked to the pullover at the bottom side seams. Additional features include a v-shaped front neckline, a high rear neckline, contrasting color inserts at the shoulders, a “Holloway” label sewn on the lower front panel, and a straight hemmed bottom. The garment extends to below the waist and will be offered in ladies sizes XS-2XL. The applicable subheading for style 224368 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 (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