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

N054198 April 2, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Amber Horton Element Skateboards, Inc. 121 Waterworks Way, Suite 100 Irvine, CA 92673 RE: The tariff classification of a woman’s sweater from India. Dear Ms. Horton: In your letter dated March 6, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style JV29GLIL, is a woman’s “Element” label sweater that is constructed from 60% acrylic and 40% cotton jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a round neckline, a full front opening with five button closures, long sleeves with 2x2 rib knit cuffs, “Element” is printed on a metal label that is attached to the lower front panel, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): of man-made fibers (con): other: other: other: 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