The tariff classification of woman’s pullover from Guatemala.

N063556 June 25, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Debbie Werner Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of woman’s pullover from Guatemala. Dear Ms. Werner: In your letters dated April 21 and June 2, 2009 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style 55813, is a woman’s cut and sewn “energie” label pullover that was originally constructed of 59% cotton and 41% polyester knit fabric which underwent a chemical burnout process which changed the fiber content to 58% polyester and 42% cotton and created star shaped patterns throughout the garment. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped neckline, short hemmed sleeves with a slight gathering at the top of the sleeve seam at the shoulder area, and a hemmed bottom. Classification is precluded from 6109.10.0070, HTSUS, due to the burn out fabric construction of style 55813. The garment is properly classified as an other pullover garment under 6110.30.3059, HTSUS. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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