The tariff classification of a woman’s sleeveless pullover from Pakistan.

N095155 March 17, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Tammy Reagan One Stop d/b/a Top Apparel 2686 Northridge Drive, NW Grand Rapids, MI 49544 RE: The tariff classification of a woman’s sleeveless pullover from Pakistan. Dear Ms. Reagan: In your letter dated December 9, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ031, is a woman’s “ENZA” brand cut and sewn sleeveless pullover constructed from 60% cotton and 40% polyester jersey knit 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 u-shaped front neckline, a high rear neckline that reaches the nape of the neck, and a straight hemmed garment bottom. The submitted size medium sample garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes S – 4X. The applicable subheading for the pullover 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: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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