The tariff classification of two women’s pullovers from Macau and India.

N135375 December 16, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Karl F. Krueger Radix Group International d/b/a DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of two women’s pullovers from Macau and India. Dear Mr. Krueger: In your letter dated November 22, 2010 you requested a classification ruling on behalf of your client, Orvis Company. We are retaining style 68HA for our files, style 1Y42 is being returned as per your request. Style number 68HA is an “Orvis” label women’s cut and sewn pullover that is constructed from 60% cotton and 40% polyester 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 extends below the waist and features a v-shaped front neckline with faggot stitching, short hemmed sleeves, and a hemmed straight garment bottom. The garment is made in Macau. Style number 1Y42 is an “Orvis” label women’s cut and sewn pullover that is constructed from 100% cotton knitted jersey printed 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 extends below the waist and features a rounded neckline, ¾ length hemmed sleeves, and a hemmed straight garment bottom. The garment is made in India. The applicable subheading for both styles 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%. 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