CLA-2-61:OT:RR:NC:3:359
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of woman’s pullover from Mexico.
Dear Mr. Rizner:
In your letter dated November 9, 2010 you requested a classification ruling on behalf of High Five. As requested, your sample will be returned to you.
The submitted sample, style 100114, is a woman’s piece constructed “High Five” brand pullover that is constructed from 90% polyester and 10% spandex jersey knit fabric. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a crossover neckband, hemmed raglan capped sleeves with contrast color inserts, contrast color side panel inserts extending from the underarm to the lower side area, and a hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes WS-W2XL and will be offered in girls sizes GM-GL as style 100115.
The applicable subheading for the pullover 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division