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

N304522 June 21, 2019 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 May 28, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4B1VTX, is a women’s sleeveless pullover constructed from 92 percent nylon and 8 percent spandex 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 sleeveless pullover features a contrast color V-shaped front neckline, a high rear neckline, contrast color mesh inserts with piping below the arm openings extending to the hemmed straight bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL. The applicable subheading for style 4B1VTX 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: 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 Renee Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division