The tariff classification of woman’s pullover from Pakistan, Jordan, Taiwan, or Cambodia.

N092618 February 11, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Keith Mims Hartwell Industries, Inc. 97 Winfield Circle P.O. Box 1399 Hartwell, GA 30643 RE: The tariff classification of woman’s pullover from Pakistan, Jordan, Taiwan, or Cambodia. Dear Mr. Mims: In your letter dated January 25, 2010 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style 505, is a woman’s finely knit “Hartwell” label cut and sewn pullover that is constructed of a 100% polyester mesh 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 modified v-shaped front neckline with a spread collar, short hemmed sleeves, and a straight hemmed bottom with side slits. The garment extends from the shoulders to below the waist. The applicable subheading for the pullover 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: 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