The tariff classification of a woman’s pullover from Mexico

N272476 February 19, 2016 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 Mexico Dear Mr. Rizner: In your letter dated January 11, 2016, you requested a tariff classification ruling. As requested, your sample is being returned to you. The submitted sample, style 226381, is a woman’s cut and sewn pullover that is constructed from 90% polyester and 10% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a high rear neckline, short hemmed raglan sleeves, overlock stitching throughout the garment, mesh fabric inserts at the front sleeve components extending under the arm, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes S-2XL and offered in girls sizes M-L as style 226481. The applicable subheading for styles 226381 and 226481 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: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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 Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division