The tariff classification of a girls’ pullover from Guatemala.

N009627 May 3, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Emilia Arroyo Jerry Leigh of California, Inc. 7860 Nelson Road Van Nuys, CA 91402 RE: The tariff classification of a girls’ pullover from Guatemala. Dear Ms. Arroyo: In your letter dated April 10, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style S20501 is a girl’s pullover constructed from 100% cotton knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The oversized garment features a round neck, short sleeves with self-fabric capping and a hemmed bottom. The pullover has screen printing with a glitter design. The applicable subheading for style S20501 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division