The tariff classification of a ladies pullover from Mexico

N281815 December 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, December 2, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 224370 is a ladies sleeveless pullover constructed from 90% polyester and 10% Spandex lightweight jersey knit wicking fabric. The outersurface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a U-shaped front banded neckline, a high rear banded neckline, front and back yokes, capped armholes and a straight hemmed bottom. The pullover will be offered in ladies sizes XS-2XL. The applicable subheading for style 224370 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: 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