The tariff classification of a woman’s pullover from Mexico

N260472 January 23, 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 pullover from Mexico Dear Mr. Rizner, In your letter dated December 23, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 229382 is a ladies pullover constructed from 50% cotton, 50 % polyester slub-knit jersey fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a v-shaped front neckline, a high back neckline, short hemmed sleeves and a hemmed bottom. The pullover extends to below the waist and will be offered in ladies sizes XS-2XL. As the pullover is constructed from a blend of 50% cotton and 50% polyester, no textile material predominates by weight. Following Note 2(A) of Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the garment will be classified as if consisting wholly of that material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. The applicable subheading for style 229382 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 (con.): Other(con.): Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. At the time of entry, Customs and Border Protection may verify the actual fiber content of style 229382. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above. 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 at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division