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

N080062 November 5, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.30.1020 Ms. Maureen Metzinger Lord and Taylor / Creative Design Studios 424 5th Avenue New York, NY 10018 RE: The tariff classification of a woman’s pullover from Vietnam and a top from China. Dear Ms. Metzinger: In your letter dated October 9, 2009 you requested a classification ruling on behalf of Creative Design Studio/Lord and Taylor. As requested, your samples are being returned to you. Style number K1S0KT1031 is a woman’s cut and sewn pullover that is constructed from 95% cotton and 5% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a u-shaped front neckline with plastic beads sewn at the neckline and extending down the upper front panel, short hemmed sleeves, and a straight hemmed bottom. The garment extends to below the waist. The submitted sample, style K1U0SR0134, is a woman’s top constructed from 55% rayon and 45% nylon knit fabric. The garment features a full front opening with no means of closure; 2 inch wide rib knit trim all around the garment; and ¾ length sleeves with a tubular rib knit bottom. The garment does not completely reach the waist. You suggest classification under 6114.30.3070 as other. However, there is enough bust coverage to be considered a top of subheading 6114, HTSUS. The applicable subheading for style K1S0KT1031 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: Women’s or girl’s: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style K1U0SR0134 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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