The tariff classification of two sleeveless pullovers from Cambodia.

N040940 October 14, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jenifer Mosco Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of two sleeveless pullovers from Cambodia. Dear Ms. Mosco: In your letter dated October 3, 2008 you requested a classification ruling. As requested, your samples are being returned to you. Style number K30859 is an “Energie” label women’s cut and sewn sleeveless pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The rear neckline and shoulder straps of the garment feature a ruffle trim. The garment extends below the waist and also features a scoop front neckline, a modified racer-styled back panel, and a hemmed garment bottom. Style number 30853 is an “Energie” label women’s cut and sewn sleeveless pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a rounded front neckline with ruffle trim at the front neckband, a modified racer-styled back panel, and a hemmed garment bottom. You refer to the garments as similar to tank tops. However, both garments lack the required drop necklines in the back to qualify as such. The ruffle trim does not affect the classification. The garments are properly classified as pullover garments of heading 6110 because both meet all requirements of that heading. The applicable subheading for both styles will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: Other: other: other: women’s or girls’: other. The duty rate will be 16.5%. 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/. The pullovers fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division