The tariff classification of a women’s sleeveless pullover from Mexico

N309903 March 13, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Augusta Sportswear Ms. Autumn Francois 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s sleeveless pullover from Mexico Dear Ms. Francois: In your letter dated February 18, 2020, you requested a tariff classification. As requested, your sample will be returned. Style 228354 is a women’s sleeveless pullover constructed from 100 percent polyester mesh 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 pullover features a capped V shaped neckline, a high rear neckline, hemmed armholes and a hemmed bottom that reaches to below the waist. Style 228354 will be sold in women’s sizes S-3XL and as style 228454 in girls’ sizes S-XL. The applicable subheading for styles 228354 and 228454 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar garments, 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