CLA-2-61:OT:RR:NC:N3:359
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s pullover from Mexico
Dear Mr. Rizner:
In your letter dated November 13, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 3009 is a woman’s cut and sewn sleeveless pullover constructed from 50% cotton and 50% polyester knit fabric. The outer surface of the pullover’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features over-lock stitching throughout, a U-shaped front neckline, a high rear neckline, front and back yokes of a contrasting color and an asymmetrical back panel extending from the lower rear yoke to the hemmed bottom. The garment extends to below the waist. You state in your letter that the pullover will be offered in ladies sizes XS-2XL.
In your letter, you referred to the submitted sample as a tank top. Style 3009 has construction features common to garments of heading 6110 Harmonized Tariff Schedule of the United States (HTSUS) and provides sufficient coverage. As such, the submitted sample is more specifically provided for in heading 6110 HTSUS.
Style 3009 is constructed from a 50/50 blend of fibers. The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Section XI Note 2(A) and Subheading Note 2(A) HTSUS noted.
Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for style 3009 will be 6110.30.3059 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 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 Renee M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division