The tariff classification of two women’s knit garments from Honduras.

N055650 April 9, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6106.10.0010 Ms. Pyung Kim T.I. CHB Inc. dba Trust Int’l CHB 11222 S. La Cienega Blvd, #255 Inglewood, CA 90304 RE: The tariff classification of two women’s knit garments from Honduras. Dear Ms. Kim: In your letter dated March 13, 2009, on behalf of Can & Can Trading Co., Ltd. 3807 Wilshire Blvd #1105, Los Angeles, CA 90010, you requested a classification ruling. Your samples are being returned. The submitted sample, style GL124, is a woman’s pullover that is constructed from 60% cotton, 40% polyester 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 garment features a U-neckline, long hemmed sleeves, and a layered unfinished bottom edge. A small section of the lower part of the front neckline is gathered. The neckline, armholes, sleeve cuffs, the sides, and the bottom of the garment are finished with top stitching. The submitted sample, style GL115, is a woman’s shirt that is constructed from 60% cotton, 40% polyester 4x2 rib knit fabric. The outer surface of the fabric measures 10 or more stitches per linear centimeter in both the vertical and horizontal directions. The garment features a wide round neckline, short sleeves, a partial front opening with a 5 button closure, and a hemmed bottom. You suggest classification for style GL115 under 6110.20.2079 as a pullover. Based upon the stitch count, coverage and styling, the garment is more specifically provided for as a shirt under 6106. The applicable subheading for style GL124, pullover, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style GL115, the shirt, will be 6106.10.0010, HTSUS, which provides for women’s blouses and shirts, knitted: of cotton: women’s. 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