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

N070727 August 21, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. John P. Nagel Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Bangladesh. Dear Mr. Nagel: In your letter dated July 29, 2009 you requested a classification ruling. As requested, your sample is being returned to you. Style number L0020 is a woman’s “Champion” label cut and sewn pullover with warp knit fabric inserts at the upper front panel, the underarm area on the garment back, and on both sleeves extending from the underarm to the sleeve endings. The remainder of the garment is constructed from 100% polyester knitted fabric that has been brushed on the inner and outer surfaces. The outer surface of the brushed fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a partial zippered front opening, a piece constructed hood, long hemmed raglan sleeves, a side seam inset pocket with a zipper closure below the waist on the wearer’s right side, the “Champion” logo embroidered on the upper left front panel, and a straight hemmed garment bottom. Flatlock stitching is found on the majority of the garment seams. The garment extends to below the waist. The applicable subheading for style L0020 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: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%. 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