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

N122255 September 28, 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 size 1X sample, style J497, is a woman’s “Just My Size” brand pullover designed to simulate a knitted pullover worn over a camisole. The cut and sewn garment is constructed from 100% cotton jersey knit 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 knit insert simulating a camisole at the modified v-shaped front neckline, ¾ length hemmed sleeves, and a hemmed garment bottom. The garment extends 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