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

N122254 October 4, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Korea. Dear Ms. Carothers: In your letter dated September 1, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J302, is a woman’s “Just My Size” brand cut and sewn 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 counted in the horizontal direction. The garment features a v-shaped front neckline with a woven eyelet fabric insert and ruffled trim, a slight gathering at the center of the bust area, short hemmed sleeves with a slight gathering at the shoulder seams, and a straight hemmed garment bottom. The submitted size 2X sample garment extends from the shoulders to below the waist. 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