The tariff classification of a woman’s pullover from Cambodia.

N049088 February 3, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Hashana Amenra Destination Maternity Corporation 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman’s pullover from Cambodia. Dear Ms. Amenra: In your letter dated January 8, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 98783, is a woman’s one-piece layered look sleeveless pullover that simulates a racer top pullover worn over a sleeveless pullover. The inner pullover serves as a lining that extends to the bottom of the garment and is permanently attached at the sideseams and bottom of the outer garment. The garment is constructed from 57% cotton, 43% modal knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features ¾” wide shoulder straps, scooped necklines, elasticized sideseams, and a hemmed bottom. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division