The tariff classification of woman’s pullover from China.

N163298 May 24, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of woman’s pullover from China. Dear Ms. Hayd: In your letter dated April 26, 2011 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style VW411120, is a “Simply Vera Vera Wang” label women’s pullover with a front panel made of a double layer of fabric. The outer layer of the front panel is made of a finely knit 100% polyester mesh fabric. A finely knit 60% cotton and 40% polyester jersey fabric comprises the inner layer of the front panel, as well as the back panel. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, a slightly curved rear neckline, flatlock stitching at the neckline seam that is trimmed with jersey and mesh fabrics, a decorative metal button design at the upper right side panel, and long pieced sleeves with hemmed bottoms. The right side seam is rucked below the waist area and has a free hanging 11-1/2 inches long mesh fabric extension sewn into the side seam. Overlock stitching finishes the bottom of the front and rear jersey fabric panels. The front panel outer mesh layer is slightly longer than the inner jersey layer. The garment extends to the upper thigh area. You state in your letter that the garment will be available in ladies sizes XS-XXL. The essential character is given by the knitted mesh fabric which comprises the front panel outer layer of the pullover, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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