CLA-2-61:OT:RR:NC:N3:359
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s pullover from Mexico.
Dear Ms. Florentino:
In your letter dated February 20, 2014, you requested a classification ruling on behalf of High Five. As requested, your sample will be returned to you.
The submitted sample, style 100172, is a woman’s “High Five” label cut-and-sewn pullover that is constructed from 90% polyester and 10% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped front neckline, a high rear neckline, short hemmed raglan sleeves, mesh inserts extending from the neckline down the front of the sleeve to the sleeve endings, mesh inserts at the under-arm extending down the garment sides, and a hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes S-XL and will be offered in girls sizes GM-GL as style 100173.
The applicable subheading for styles 100172 and 100173 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division