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

N214540 May 11, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Salvato: In your letter dated April 16, 2012 you requested a classification ruling on behalf of NTD Apparel Inc. As requested, your sample is being returned to you. The submitted sample, style QE4483AY1096, is a woman’s cut and sewn “Angry Birds™” label pullover that is constructed from 60% cotton and 40% polyester French terry fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features an oversized body styling, a piece constructed hood that can be tightened by means of a drawstring, an “Angry Birds™” image and logo printed on the front panel, long sleeves with ribbed knit endings, and a loose fitting ribbed knit waistband. 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, Thomas J. Russo Director National Commodity Specialist Division