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

N275633 June 8, 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 sleeveless pullover from Mexico Dear Ms. Paitsell: In your letter dated May 11, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1672 is a woman’s sleeveless pullover constructed from 100% microfiber polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters measured in the direction the stitches were formed. The sleeveless pullover features a v-neck front neckline, a high rear neckline and a hemmed bottom. The necklines and side seams have contrasting color inserts, and the armholes are capped with the same contrasting color. The garment reaches to below the waist. The pullover will be offered in girls sizes S-L as style 1673. The applicable subheading for styles 1672 and 1673 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: Of man-made fibers: Other: Other: Other: Women’s and 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/current. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division