The tariff classification of a woman’s pullover from Mexico

N287054 June 30, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico Dear Ms. Davis: In your letter dated June 7, 2017, you requested a tariff classification ruling. As requested, your sample is being returned to you. The submitted sample, style 2817, is a woman’s pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crew neck, long hemmed contrast color raglan sleeves, a heat seal on the upper front panel, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes S-2XL. The applicable subheading for style 2817 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: Women’s or girls’: other. The duty rate will be 32% 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division