CLA-2-61:OT:RR:NC:N3:359
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s pullover from Mexico
Dear Ms. Paitsell:
In your letter dated May 6, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 100162, is a woman’s cut and sewn sleeveless pullover constructed from 92% polyester and 8% Spandex mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a high rear neckline, contrast color inserts at the top of the shoulders and below the arm openings, contrast color piping at the shoulder seams and side seams, and a straight hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes WS-W2XL and in girls sizes GS-GL as style 100163.
The applicable subheading for styles 100162 and 100163 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 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division