The tariff classification of girl’s pullover from China.

N056915 April 8, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jennifer Lo Lucky Lips, Inc. 801 West Hyde Park Blvd. Inglewood, CA 90302 RE: The tariff classification of girl’s pullover from China. Dear Ms. Lo: In your letter dated March 26, 2009 you requested a classification ruling. Your sample will be returned to you. The submitted sample, style DSPL105112, is a girl’s short sleeve pullover that is constructed of jersey knit fabric that is 95% cotton, 5% spandex and reportedly weighs over 200 grams per square meter. The item features a round neckline with contrast color fabric trim, cap sleeves with contrast color fabric trim and a hemmed bottom. The garment has a prominent textile overlay with embroidery at the chest depicting a cartoon fairy character with wings resting on her knees. The article is not a T-shirt in heading 6109 because the fabric weight exceeds 200 grams per square meter and the article contains a conspicuous textile overlay. The sample size is 2T. The applicable subheading for the pullover, style DSPL105112, 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, other, women’s or girls’, 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division