The tariff classification of a woman’s sweater from China.

N052620 March 16, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Mendoza: In your letter dated February 19, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style J3SHY65, is a woman’s sweater that is constructed from 100% acrylic knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features a wide round ribbed collar, cap sleeves, a full front opening with 2 button closures and 2 snap closures on the collar, 2 front ribbed patch pockets in the waist area, and a ribbed edge bottom. The sleeves have ribbed edges. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fiber: other: sweaters: women’s. The duty rate will be 32% 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