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

N114895 August 4, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Dana E. Hullings Jones Apparel Group U.S.A., Inc. 200 West Rittenhouse Circle, Suite #6 Bristol, PA 19007 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Ms. Hullings: In your letter dated July 8, 2010 you requested a classification ruling. Your sample is being retained by this office. The submitted sample, style RT3904BV, is a woman’s medium “Energie” brand cut and sewn pullover constructed from 100% slub cotton jersey knitted 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 round front neckline, short turned back sleeves, a patch breast pocket, and a straight hemmed garment bottom. The submitted size medium sample garment extends to below the waist. Classification under Heading 6109 is precluded due to the slub yarn used in the construction of the garment and the presence of the turned back sleeves. The garment is properly classified as an other pullover garment of Heading 6110. 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