The tariff classification of a girl’s pullover from China.

N170221 June 24, 2011 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jerry Armani Mamiye Brothers Inc. 112 West 34th Street Suite 1000 New York, NY 10120 RE: The tariff classification of a girl’s pullover from China. Dear Mr. Armani: In your letter dated June 7, 2011, you requested a tariff classification ruling. The sample is being retained for reference purposes. The submitted sample, Style No. JB60133 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover measures over 9 stitches per two centimeters measured in the direction the fabric is formed. The pullover features a scoop neckline, long sleeves and a hemmed bottom. The pullover has a polyester mesh front overlay. The overlay is sewn on to the neckline, is elasticized under the chest and features a self-fabric floral motif on the left shoulder. The essential characteristic of the pullover is imparted by the cotton knit fabric. The applicable subheading for Style No. JB60133 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 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