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

N175596 August 11, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Edwin Acevedo Plus Logistics 1850 NW 84th Avenue, #100 Doral, FL 33126 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Acevedo: In your letter dated July 13, 2011 you requested a classification ruling on behalf of Exist Inc. As requested, your sample is being returned to you. The submitted sample, style 180, is a woman’s “EXIST” label cut and sewn pullover constructed from 60% cotton and 40% polyester jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a u-shaped front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the pullover 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