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

N057096 May 1, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys At Law 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of two women’s pullovers from China. Dear Mr. Zelman: In your letter dated April 6, 2009 you requested a classification ruling on behalf of your client Susana Monaco, Inc. As requested, your samples are being returned to you. The submitted sample, style ah9c2560, is a woman’s “Susana Monaco” label pullover that is constructed of 100% wool jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rib knit turtleneck collar with a partial zipper opening in the rear, short sleeves with rib knit endings, and a straight tubular garment bottom. The garment does not meet the stitch count requirements of heading 6106. The garment has construction features common to heading 6110 and provides sufficient coverage. Style ah9c2560 is more specifically provided for as an other pullover garment of 6110. The submitted sample, style bm9c2563, is a woman’s “Susana Monaco” label pullover that is constructed of 100% wool jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment has a pieced constructed front panel with a gathering at the center of the bust area. Additional features include a 2x2 rib knit turtleneck collar, short sleeves with 2x2 rib knit endings, and a straight tubular garment bottom. You recommended classification of the submitted garment under 6114.30.1020, it is noted the garment has construction features common to garments of heading 6110 and provides sufficient coverage. Style bm92563 is more specifically provided for as an other pullover garment of 6110. The applicable subheading for the pullovers will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s or girls’. The duty rate will be 16%. 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