The tariff classification of a woman’s and a girl’s pullover from Mexico

N285418 May 18, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s and a girl’s pullover from Mexico Dear Ms. Shipp: In your letter dated April 17, 2017, you requested a tariff classification ruling. Your samples will be returned. Style 222751 is a woman’s pullover constructed from 88 percent polyester and 12 percent spandex knit fabric with a wicking finish. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shaped front neckline, a high rear neckline, short hemmed raglan sleeves and a straight hemmed bottom that extends to below the waist. An additional feature includes decorative (non functional) overlock stitching. You state the pullover will be offered in ladies sizes S-3XL. Style 222951 is a girl’s pullover constructed from 88 percent polyester and 12 percent spandex knit fabric with a wicking finish. 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 V-shaped neckline, a high rear neckline, short hemmed raglan sleeves and a straight hemmed bottom that extends to below the waist. An additional feature includes decorative (non-functional) overlock stitching. You state the pullover will be offered in girls sizes S-XL. The applicable subheading for styles 222751 and 222951 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 this ruling, contact National Import Specialist Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division