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

N069333 August 13, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Ms. Fox: In your letter dated July 17, 2009 you requested a classification ruling on behalf of your client Ann Taylor, Inc. As requested, your sample is being returned to you. The submitted sample, style 238387, is a woman’s “Ann Taylor Loft” label cut and sewn sleeveless pullover constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scoop front neckline, woven fabric trim at the neckline and the armholes, and a hemmed garment bottom. The front panel is covered with sewn on plastic sequins. The garment extends to below the waist. 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: Of cotton: 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