The tariff classification of woman’s pullover from Cambodia.

N052259 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 woman’s 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 GL311, is a woman’s “Can & Can” label cut and sewn pullover that is constructed from 100% cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline and a u-shaped rear neckline, short raglan sleeves with shirring at the ends, and a sewn on shirred band at the garment bottom. The applicable subheading for style GL311 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% 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