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

N052231 March 10, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Jordan. Dear Ms. Carothers: In your letter dated February 5, 2009 you requested a classification ruling. As requested, your sample is being returned to you. Style number D8904 is a woman’s “Champion” label cut and sewn pullover that is constructed from 94% polyester and 6% spandex finely 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 garment features a piece constructed front panel and hood, a partial zippered front opening, long hemmed sleeves, the “Champion” logo printed on the wearer’s lower left sleeve, overlock stitching on the seams of the front panel, hood, and sleeves, and a hemmed garment bottom. The applicable subheading for style D8904 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: other: other: other: women’s or girls’. The duty rate will be 32%. 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