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

N052235 March 11, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust Int’l. CHB 11222 S. La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s sleeveless pullover from Cambodia. Dear Ms. Kim: In your letter dated February 3, 2009 you requested a classification ruling on behalf of Can & Can Trading Co., Ltd. As requested, your sample is being returned to you. The submitted sample, style GL312, is a woman’s “Can & Can” label cut and sewn sleeveless pullover constructed from 100% cotton 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 u-shaped front and rear necklines, shoulder straps measuring approximately one and a half inches in width which extend to form the front and rear neckbands, a gathering at the center of the front neckband/front panel seam, and a sewn on self-fabric banded bottom. In your ruling request, you recommended classification of the submitted garment under 6114.20.0060. It is noted that the garment has construction features common to garments of heading 6110 and provides sufficient coverage. Style GL312 is more specifically provided for in 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