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

N300194 September 11, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn M. Francois Augusta Sportswear 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 August 21, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4794, is a woman’s sleeveless pullover constructed from 100 percent polyester 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 garment features a V-shaped front neckline, a high rear neckline, and a hemmed garment bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL and in girls sizes S-L as style 4795. The applicable subheading for styles 4794 and 4795 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: 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division