The tariff classification of a woman’s sleeveless pullover from China.

N136401 December 21, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Mr. Yokopenic: In your letter dated December 2, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style LL10-T11573A, is a woman’s sleeveless pullover constructed from 100% cotton jersey knitted 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 scoop front neckline with sewn on plastic sequins, a high rear neckline that reaches the nape of the neck, and a straight tubular garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.20.0010. It is noted that style LL10-T11573A has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in 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%. 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