The tariff classification of two women’s pullovers from Indonesia.

N056895 April 24, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Allison Wires Global Trade Operations 7000 Target Parkway N, NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of two women’s pullovers from Indonesia. Dear Ms. Wires: In your letter dated April 2, 2009, on behalf of Target Corporation, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style 242518, is a woman’s sleeveless pullover that 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 garment features one-half inch wide lace-like shoulder straps, a gathered back neckline, a lace-like appliqué below the front neckline, gathering below the appliqué, and a scalloped edge bottom. The submitted sample, style 245936, is a woman’s sleeveless pullover that is constructed from 100% rayon 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 gathered neckband that forms gathered shoulder straps, and a hemmed bottom. In your request, you recommended classification of the submitted garments under heading 6114. It is noted that both styles have construction features common to garments of heading 6110 and provide sufficient coverage. Both are more specifically provided for in heading 6110. The applicable subheading for style 242518 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s: other. The duty rate will be 16.5% ad valorem. The applicable subheading for style 245936 will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of man made fibers: other…other: women’s: other. 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