The tariff classification of woman’s pullover from Hong Kong.

N053825 March 26, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of woman’s pullover from Hong Kong. Dear Ms. Mendoza: In your letter dated March 2, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J3K4Y51, is a woman’s cut and sewn “Unionbay” label short flutter sleeve pullover garment with a camisole insert at the bust area simulating a blouse worn over a camisole. The garment is constructed from 53% cotton, 31% polyester, and 16% rayon knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The front panel camisole insert forms the modified v-shaped front neckline of the garment. The outer front panel features a deep scoop with a tie closure at the bust. The garment also features a piece constructed layered bottom. 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% 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