The tariff classification of a girl’s pullover from Mexico.

N237721 February 15, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms, Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a girl’s pullover from Mexico. Dear Ms. Florentino: In your letter dated January 21, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 100137 is a girl’s pullover. The main body is constructed from finely knit 100% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction the fabric was formed. The pullover features a V-shaped front neckline with a self-fabric neckband, short hemmed raglan sleeves, a V-shaped 92% polyester, 8% spandex mesh knit fabric inserts below the armholes, over-lock stitching on the shoulders, inserts, side seams and a hemmed bottom. The pullover will be imported in girl’s sizes GS-GL. The applicable subheading for Style 100137 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: woman’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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division