The tariff classification of a girls’ and ladies’ hooded pullover from Mexico

N291155 November 15, 2017 CLA-2-61:OT:RR:NC:N3:358 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 girls’ and ladies’ hooded pullover from Mexico Dear Ms. Davis: In your letter dated October 12, 2017, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be returned to you. The submitted sample, Style 5441, “Girls Spry,” is a girl’s 100 percent polyester hooded pullover. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a significantly napped interior surface; a 3-piece hood with an oversized funnel neck; long, raglan sleeves with two stripes sewn on each arm; thumb holes at the rib knit cuffs; a kangaroo front pocket; a loose fitting rib knit bottom band and contrast color coverstitching on the hood and joining the pocket, sleeves and bottom band. The garment extends below the waist. Style 5441 will be imported in girls’ sizes GS - GL. You state the same garment will be imported as Style 5440 in ladies’ sizes S – 3XL. The applicable subheading for Styles 5440 and 5441 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: 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division