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

N192321 December 2, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Yokopenic: In your letter dated November 4, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Vendor item style number J13448B-7814 is a woman’s cut and sewn pullover that is constructed from 60% cotton and 40% rayon jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The empire-waisted garment features a boat neckline with self-fabric capping, short sleeves with tubular endings, and a straight tubular garment bottom. The garment has a self-fabric belt that is threaded through two tiny slits approximately 1-1/2 inches in from either side seam on the front and rear panel just below the bust area. The garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes XS – 3X. 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