The tariff classification of a ladies pullover from Mexico

N280800 November 28, 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 ladies pullover from Mexico Dear Ms. Paitsell: In your letter dated, October 7, 2016, you requested a tariff classification ruling. Your sample will be returned. Style 1674 is a ladies sleeveless pullover constructed from 100% microfiber polyester knit. The garment features a capped V-shaped neckline, capped armholes, front and back panels in a constrasting color, side inserts in a contrasting color with piping, and a straight hemmed bottom. The pullover extends to below the waist. The pullover will be offered in girls’ sizes S-L as style 1675. The applicable subheading for styles 1674 and 1675 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 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 https://hts.usitc.gov/current. 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division