The tariff classification of a woman’s pullover from China and/or Vietnam.

N075570 September 30, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Hector Galaviz Selecta Corporation 13780 Benchmark Drive Farmers Branch, TX 75234 RE: The tariff classification of a woman’s pullover from China and/or Vietnam. Dear Mr. Galaviz: In your letter dated September 2, 2009 you requested a classification ruling on behalf of Selecta Corporation. The garment will be retained by this office for our files. The submitted sample, style 18188, is a woman’s cut and sewn “Dickies” label pullover that is constructed from 95% polyester and 5% spandex finely knit jersey 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 v-shaped cross-over front neckline with capping, short sleeves with elasticized capping, two front pockets at the waist, the “Dickies” label sewn on the wearers lower right side seam, and a hemmed bottom. The garment extends to below the waist. Finely knit pullovers constructed of man-made jersey fabric are more specifically provided for under 6110.30.3059, HTSUS. Therefore, your assertion for classification as a woven garment of Chapter 62 is not applicable. The applicable subheading for the pullovers 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% 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