The tariff classification of a woman’s knit pants and pullover set from China

N099960 April 20, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6110.20.2079 Ms. Kathleen Root Barthco International, Inc. 5101 South Broad Street Philadelphia, PA. 19112-1404 RE: The tariff classification of a woman’s knit pants and pullover set from China Dear Ms. Root: In your letter dated March 30, 2010 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. The submitted sample, style A202673, consists of two garments, a pullover and pants, constructed from 100 percent cotton jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The “Quacker Factory” label cut and sewn pullover features a v-shaped front neckline, ¾ length hemmed sleeves, rhinestones attached to the upper front panel, and a hemmed vented bottom. The submitted size medium sample garment extends from the shoulders to below the waist. The pull-on capri length pants have an elasticized waistband, rhinestones on the bottom of each leg and hemmed leg openings. Your samples are being returned as requested. The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division