The tariff classification of two women’s pullovers from China.

N145150 February 14, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of two women’s pullovers from China. Dear Ms. Root: In your letter dated January 25, 2011 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. As requested, your samples are being returned to you. The submitted sample, style A213539, is comprised of two women’s cut and sewn “Quacker Factory” label pullovers constructed from two different colored 100% cotton knitted fabrics. The outer surface of both pullovers measure more than nine stitches per two centimeters in the direction that the stitches were formed. The first pullover is pink colored and features a v-shaped capped front neckline, short hemmed sleeves, metal and faux jewel designs glued on the upper front panel in the shape of a heart, and a straight hemmed garment bottom with side vents. The second pullover is orange colored and features a v-shaped capped front neckline, 3/4 length hemmed sleeves, glued on faux jewels on the upper front panel, and a straight hemmed garment bottom with side vents. Both pullovers extend to below the waist. The applicable subheading for each pullover of style A213539 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division