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

N238784 March 1, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a girl’s pullover from Mexico. Dear Ms. Florentino: In your letter dated February 12, 2013, you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned to you. The submitted sample, style 1183, is a girl’s “Winning Streak Racerback Jersey.” The item is a cut and sewn sleeveless pullover. The body, excluding side panels, is constructed from 100% polyester fabric. The mesh fabric side panel inserts are constructed of 92% polyester, 8% spandex knit fabric. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment has a V-shaped neckline, hemmed armholes and a hemmed bottom. At the sides, extending from the bottom of the armhole openings to the hem, are 2 ½ inch wide mesh fabric inserts, bordered by contrast color fabric tape overlays. The garment extends to below the waist. You state in your letter that the garment will be available in girls sizes S-L. It will also be offered in women’s sizes S-2XL as style 1182. The applicable subheading for styles 1182 and 1183 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 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