The tariff classification of a woman’s pullover from Vietnam.

N163895 May 24, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Mr. Ching: In your letter dated April 29, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 79483, is a women’s cut and sewn long sleeve pullover constructed of a 100% cotton slub jersey fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. Outseam construction is featured at the v-shaped neckline and sleeve endings. The neckline has a double-layered self-fabric neckband with cut and curled edges. The sleeve endings are finished with a self-fabric layered trim. The garment also features a straight hemmed bottom. The garment extends to below the waist. The applicable subheading for the garment 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% 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