The tariff classification of a women’s garment from Pakistan, Jordan, Taiwan or Cambodia

N092615 February 25, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a women’s garment from Pakistan, Jordan, Taiwan or Cambodia Dear Ms. McCall: In your letter dated January 25, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 555 is a women’s short sleeve pullover that is constructed from finely knitted 100% polyester 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 cut and sewn garment features a v-shaped front neckline, a ribbed knit jenny collar, ribbed knit trim at the v-shaped neckline, hemmed sleeve endings, and side seam vents at the hemmed garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the garment 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: 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