The tariff classification of a women’s pullover from Mexico

N310336 March 25, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s pullover from Mexico Dear Ms. Francois: In your letter dated March 3, 2020, you requested a tariff classification ruling. As requested, your sample will be returned. Style 228358, is a women’s pullover constructed from 84 percent polyester and 16 percent spandex jersey 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 V-shaped front neckline, a high rear neckline, short hemmed raglan sleeves, and a hemmed bottom that reaches to below the waist. The pullover will be offered in adult sizes S-3XL and offered in youth sizes S-XL as style 228458. The applicable subheading for styles 228358 and 228458 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