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

N116385 August 17, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust Int’l. CHB 11222 S La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s pullover from Honduras. Dear Ms. Kim: In your letter dated July 15, 2010 you requested a classification ruling on behalf of Can and Can Trading Co., LTD. As requested, your sample is being returned to you. Style number GL650 is a woman’s “Maurices” label cut and sewn pullover that is constructed from a crinkled 100% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a capped scoop front neckline, short hemmed sleeves, and raschel lace-like trim at the straight garment bottom. The garment extends to below the waist. The applicable subheading for style GL650 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: 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