CLA-2-61:OT:RR:NC:TA:359
Mr. Mike Rizner
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919
RE: The tariff classification of a woman’s pullover from Vietnam.
Dear Mr. Rizner:
In your letter dated May 7, 2009, you requested a classification ruling. Your sample is being returned as requested.
The submitted sample, style 2357, is a woman’s pullover that is constructed from 100% polyester knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a pointed collar, a V-neckline, short hemmed sleeves, and a hemmed bottom. A mesh panel extending from the neck to the bottom is inserted in the center back. Piping trims the sleeves and the mesh panel. A heat seal logo is on the right sleeve.
The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man-made fibers: other…other: women’s: 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