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

N180016 September 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s pullover from Guatemala. Dear Ms. Stanczak: In your letter dated August 3, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style LC100, is a woman’s “Capezio” brand cut and sewn pullover constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a v-shaped front neckline, a printed design on the entire front panel extending to the wearer’s left sleeve, the word “Capezio” printed on the upper front panel at the bust area outlined with glued on plastic sequins, short hemmed sleeves, the “Capezio” hang tag sewn on the wearer’s lower left side seam, and a straight hemmed garment bottom. The submitted sample 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