The tariff classification of a girl’s pullover from the Philippines.

N183424 September 13, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a girl’s pullover from the Philippines. Dear Ms. Carothers: In your letter dated August 30, 2011, you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, Style S9321 is described as a “Girls’ Short Sleeve Tee.” The close fitting garment is not classified as a T-shirt because it has raglan sleeves. The cut and sewn garment is made of finely knit polyester fabric and features a rib knit round neckline, hemmed sleeves and a straight hemmed bottom. Contrast color piping fabric is inserted between seams at the raglan sleeves The applicable subheading for Style S9321will 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: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%. 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