The tariff classification of a woman’s pullover from China.

N057710 May 7, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices, Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Ching: In your letter dated April 13, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 4427, is a woman’s pullover garment simulating a sleeveless knit vest worn over a woven shirt. The woven portion (the collar, neckline, sleeves) is constructed from 97% cotton, 3% spandex woven fabric. The knit portion (the remainder of the garment) is constructed from 100% cotton knit fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a pointed collar with a 3-button closure on the neckline, long sleeves with 1-button cuffs, and a ribbed bottom. The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the garment 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. 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