The tariff classification of woman’s pullover from China.

N053237 March 23, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys At Law 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of woman’s pullover from China. Dear Mr. Zelman: In your letter dated February 23, 2009 you requested a classification ruling on behalf of your client Susana Monaco, Inc. As requested, your sample is being returned to you. The submitted sample, style az9b2480, is a woman’s “Susana Monaco” label cut and sewn pullover that is constructed of 67% wool, 22% polyamide, and 11% spandex knit fabric. The piece constructed garment features a turtleneck collar, decorative tucks at the center of the bust area and the upper back area, short sleeves with rolled edge trim, and rolled edge trim at the straight garment bottom. The applicable subheading for the pullover will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s or girls’. The duty rate will be 16%. 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