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

N053828 March 30, 2009 CLA-2-61:OT:RR:NC:TA: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 a woman’s pullover from Hong Kong. Dear Ms. Mendoza: In your letter dated March 2, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style J3K3X51, is a woman’s one-piece pullover simulating a crop top worn over a ruffled tank top style garment. The pullover is constructed from 100% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The tank style portion of the garment features a scoop neckline, spaghetti shoulder straps and a 3-tier ruffled bottom. The crop style portion of the garment features a scoop neckline, short sleeves, a full front opening with 5 button closures and a ribbed bottom. The neckline, sleeves, and placket of the crop top portion of the garment are finished with knit capping. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other….women’s: 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