The tariff classification of a woman’s pullover from Mexico

N281407 December 22, 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 Ms. Paitsell: In your letter dated, November 10, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 42202, is a woman’s pullover constructed from 84% polyester and 16% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a front scoop neckline, a rear contrasting color neckband and long hemmed raglan sleeves. Additionally, the sleeves have contrast color inserts beginning at the neckline and extending to the sleeve ends. The pullover has a straight hemmed bottom extending to below the waist. The pullover will be offered in ladies sizes S-2XL and offered in girls sizes S-L as style 42203. The applicable subheading for styles 42202 and 42203 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: 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division