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

N133939 December 16, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jennifer Rago Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Ms. Rago: In your letter dated November 19, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 6X7G92274R, is a woman’s “Jones New York Signature” brand cut and sewn pullover constructed from 100% cotton printed knit 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 v-shaped front neckline, close fitting elbow length hemmed sleeves, a large sweat patch at the upper inner rear panel, and a straight hemmed garment bottom. The submitted sample extends from the shoulders to below the waist. Classification under Heading 6109 is precluded due to the large sweat patch on the inner rear panel and the presence of the elbow length 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