The tariff classification of a ladies sleeveless pullover from Mexico

N260477 January 26, 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 ladies 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 228316 is a woman’s cut and sewn sleeveless pullover. The front panel is constructed from 100% polyester jersey knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The back panel is constructed from 100% mesh knit fabric which prevents counting stitches in the direction that the stitches were formed. The garment features a v-shaped front neckline and a high rear neckline in a contrasting color, and a hemmed bottom. The pullover extends to below the waist and will be offered in ladies sizes XS-2XL. The applicable subheading for style 228316 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 (con.): Other (con.): Other: Women’s or girl’s: 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 at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division