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

N065542 June 19, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Julie Cicciu Effigu Inc. 1155 Autoroute 13 Laval, Quebec H7W 5J8, Canada RE: The tariff classification of a girl’s pullover from China. Dear Ms. Cicciu: In your electronic ruling request dated June 11, 2009 and in undated follow-up correspondence received by this office June 19, 2009, you requested a classification ruling. Your sample will be returned to you. The submitted sample, Style 02CR3FK2358, is a girl’s short sleeve pullover that is constructed of finely knit jersey fabric that is 85% cotton, 15% spandex. The item has a round neckline, short raglan sleeves and self fabric capping at the neckline, sleeves and garment hem. There is a large heat transfer design at the chest depicting an imaginative cartoon character, embroidery work at the upper chest area, an interior fabric overlay at the rear neckline and a print design with contrast color decorative stitching at the exterior upper back area. There is contrast color overlock stitching at the raglan sleeves and contrast color decorative stitching bordering the back design. The sample size is 6. The applicable subheading for the pullover, Style 02CR3FK2358, 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, of cotton, other, other, other, women’s or girls’, 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division