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 December 10, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 2104, is a woman’s cut and sewn pullover constructed from 55% cotton and 45% polyester French terry knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a crew neck, long raglan sleeves, a slightly longer rear panel and a loose fitting bottom with side vents. The pullover extends from the shoulders to below the waist. Top-stitching is featured on the top edges of the front and rear panel, and the sleeves. You state the garment will be offered in ladies sizes XS – 2XL.
The submitted sample was referred to as a sweatshirt in your request. Style 2104 provides sufficient coverage and has construction features common to pullovers, which are more specifically provided for in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS).
Consequently, the applicable subheading for style 2104 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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