The tariff classification of children’s pullovers from China.

N150941 March 9, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6110.30.3059 Ms. Federica Emiliani Diesel USA, Inc. 220 West 19th Street, 3rd Floor New York, NY 10021 RE: The tariff classification of children’s pullovers from China. Dear Ms. Emiliani: In your letter dated February 28, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted four samples. The first sample Style 00JC0A KYAAB “Tapemy” is a boy’s pullover garment constructed from 100% cotton knit fabric that measures 42 stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib-knit crew neckline, screen printing on the garment’s front, long loose fitting sleeves that are hemmed at the bottom and contrasting decorative stitching and a straight hemmed bottom with contrasting decorative stitching. The second sample Style 00JCZ2 KYAAB “Talapy” is a boy’s pullover garment constructed from 100% cotton knit fabric that measures 42 stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib-knit crew neckline, screen printing on the garment’s front, long loose fitting sleeves that are hemmed at the bottom and a straight hemmed bottom. The third sample Style 00JC0G 00XWZ “Tivary” is a boy’s pullover garment constructed from 95% cotton, 5% spandex knit fabric, that measures 30 stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib-knit crew neckline, screen printing on the garment’s front, long loose fitting sleeves that are hemmed at the bottom and a straight hemmed bottom with contrasting decorative stitching. The fourth sample Style 00TCBF KYAD0 “Taffua” consists of two detachable garments stitched together at the shoulder seams and bottom sides in a non-permanent manner. The outer garment is a girl’s pullover garment constructed from 60% viscose, 40% polyester knit fabric, that measures 28 stitches per 2 centimeters in the direction the stitches were formed. The garment features a round neckline, a burn out design on the garment’s front, long hemmed sleeves and a straight hemmed bottom. The inner garment is a girl’s pullover garment constructed from 60% viscose, 40% polyester knit fabric, that measures 28 stitches per 2 centimeters in the direction the stitches were formed. The garment features a round neckline, long hemmed sleeves and a straight hemmed bottom. The applicable subheading for Styles “Tapemy”, “Talapy” and “Tivary” will be 6110.20.2069, 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: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style “Taffua” (inner and outer garment) will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other: other: women’s or girls’: other. The rate of duty will be 32 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