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 sleeveless 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 147 is a woman’s reversible cut and sewn sleeveless pullover constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction in which the stitches were formed. The submitted sample has overlays constructed of 100% polyester sewn to the pullover at the neckline and armholes, and tacked to the pullover’s bottom side seams. The pullover features a scoop front neckline, a high rear neckline, and a straight hemmed bottom. The garment extends to below the waist. You state, the pullover will be offered in ladies sizes XS-2XL.
In your request, the pullover was referred to as a tank top. The pullover has construction features common to garments of heading 6110 Harmonized Tariff Schedule of the United States (HTSUS) and provides sufficient coverage. As such, the pullover is more specifically provided for in heading 6110 HTSUS.
The applicable subheading for style 147 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