The tariff classification of a woman’s pullover from China; applicability of HTSUS Chapter 61 Statistical Note 6.

N065351 July 10, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue – Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s pullover from China; applicability of HTSUS Chapter 61 Statistical Note 6. Dear Mr. Spoto: In your letter dated June 12, 2009 you requested a classification ruling on behalf of Top Value Inc. As requested, your sample and component pieces are being returned to you. The submitted sample, style 083E0307363, is a woman’s pullover constructed from 55% cotton, 41% acrylic, and 4% nylon jersey fabric. The outer surface of the garment measures more than nine stitches but less than eighteen per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a tubular neckband, long sleeves with self-start rib knit bottoms, and a rib knit self-start garment bottom. The submitted front panel component has clear and continuous lines of demarcation at the neckline. The rear panel neckline on the submitted component lacks clear and continuous lines of demarcation. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6. The applicable subheading for the pullover 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5%. 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