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

N051496 February 19, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.20.0010 Ms. Pyung Kim T.I. CHB, Inc. d/b/a Trust Int’l. CHB 11222 South La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s pullover and a woman’s top from Cambodia. Dear Ms. Kim: In your letter dated February 3, 2009 you requested a classification ruling on behalf of your client Can & Can Trading Co., Ltd. As requested, your samples are being returned to you. Style number GL126 is a woman’s cut and sewn “Can & Can” label pullover that is constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The empire-waisted garment features a u-shaped front neckline with cross-over panels at the bust, short sleeves, and a straight hemmed bottom. The garment extends to below the waist. Style number GL127 is a woman’s top constructed from 60% cotton and 40% polyester knit fabric. The top extends below the waist. The garment features hemmed short sleeves with self-fabric trim, a very deep and wide v-shaped neckline and a hemmed bottom. Based on the exposure at the front, style GL127 does not warrant classification within subheading 6110, HTSUS. However, since the garment mostly covers the bust it is considered a top of subheading 6114, HTSUS. The applicable subheading for style GL126 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: women’s or girl’s: other. The duty rate will be 16.5 percent ad valorem. The applicable subheading for style GL127 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division