The tariff classification of a woman’s sleeveless pullover from various countries.

N049059 February 3, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Nikki Adams Fruit Of The Loom One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of a woman’s sleeveless pullover from various countries. Dear Ms. Adams: In your letter dated January 7, 2009 you requested a classification ruling on behalf of Russell Corporation. As requested, your sample is being returned to you. The submitted sample, style W8118XO, is a woman’s “Russell” brand cut and sewn sleeveless pullover constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline, a high straight rear neckline, the “Russell” logo embroidered on the lower front panel, and a hemmed bottom. You refer to the garment as a tank top of Heading 6109. However, we note that style W8118XO is precluded from classification as such because the garment lacks a tank silhouette. Specifically, there is no appearance of straps in the back and no drop below the nape of the neck. Therefore, the garment is more specifically provided for as an other pullover garment of Heading 6110. The applicable subheading for the pullover 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/. 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