The tariff classification of a woman’s pullover and a woman’s top from Honduras.

N055654 April 16, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6109.10.0070 Ms. Pyung Kim T.I. CHB, Inc. d/b/a Trust Int’l. CHB 11222 South La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s pullover and a woman’s top from Honduras. Dear Ms. Kim: In your letter dated March 13, 2009 you requested a classification ruling on behalf of your client Can & Can Trading Co., Ltd. As requested, your samples are being returned to you. Style number GL116 is a woman’s cut and sewn “Maurices” label sleeveless pullover that is constructed from 60% cotton and 40% modal knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rounded front and rear neckline, a slight gathering at the bust and rear neckline, and a straight hemmed bottom. The garment extends to below the waist. The submitted sample, Style GL112, is a woman’s upper body garment similar to a tank top constructed from 60% cotton and 40% polyester knit fabric. The sleeveless garment features a U-shaped neckline in front and back, 7/8 inches wide shoulder straps, armholes and necklines finished with capping and a banded bottom. The front neckline has an additional layer of fabric above the bust which wraps around the neck halter style and is decorated with sequins. The applicable subheading for style GL116 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: women’s or girl’s: other. The duty rate will be 16.5% ad valorem. The applicable subheading for Style GL112 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. The rate of duty 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