CLA-2-61:OT:RR:NC:N3:358
Mr. Mike Rizner
Augusta Sportswear
P.O. Box 14939
Augusta GA 30919
RE: The tariff classification of a girl’s pullover from Mexico
Dear Mr. Rizner:
In your letter dated February 13, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested.
Style 9013, described in your letter as a “Girls V-neck Midrif,” is a girl’s V-neck pullover constructed from 90 percent polyester, 10 percent spandex knit fabric with more than nine stitches per two centimeters measured in the direction the stitches were formed. The garment features long, hemmed, raglan sleeves and a hemmed bottom. You submitted a girl’s size “Medium.” When fitted to a size 10 mannequin, this style reaches below the waist.
The applicable subheading for the Girls V-neck Midrif 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: Of man-made fibers: Other: Other: 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division