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

N065347 July 10, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue-Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Zelman: In your letter dated June 15, 2009, on behalf of Susana Monaco, Inc, 263 West 38th Street, New York, NY 10018, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style bn9d2450, is a woman’s pullover that is constructed from 100% wool knit fabric (the front and back panels, the short sleeves) and 100% silk woven fabric (the woven insert at the neckline and the sleeve extensions). The garment simulates a knit short sleeved pullover worn over a woven long sleeved blouse. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The woven portion of the garment features a V-neckline with a button closure and a permanently attached tie scarf, and sleeve extensions that extend to the knit cuffs. The knit portion features a scoop wide neckline and short sleeves. The knit neckline, knit sleeves and the bottom of the garment are finished with ribbed fabric. The essential character is given by the knit fabric. We are returning style ar9d0379 to you. In order to properly classify this garment we require a final production sample in a woman’s regular size medium. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style bn9d2450 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% 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