The tariff classification of a girl’s reversible pullover from Sri Lanka.

N144017 January 28, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a girl’s reversible pullover from Sri Lanka. Dear Ms. Malina: In your letter dated January 18, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #402969 is a girl’s reversible two ply pullover constructed from 60% cotton, 40% polyester finely knit fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features short sleeves, a round neck with contrasting rib-knit capping and a finished bottom. The applicable subheading for Style #402969 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: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division