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

N218186 June 7, 2012 CLA-2-61:OT:RR:NC:3:N359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3035 Ms. Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s pullover and sleeveless vest from China. Dear Ms. Root: In your letter dated May 15, 2012 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. As requested, your sample is being returned to you. The submitted sample, style A225813, is comprised of a woman’s “Quacker Factory” label 100% cotton knitted pullover and a woman’s “Quacker Factory” label 100% polyester knitted sleeveless vest that has been brushed on the inner and outer surfaces. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a rounded front neckline with sewn on plastic sequins on the front neckline trim, sewn on plastic sequins in a floral design on the upper front panel, ¾ length hemmed sleeves, side vents at the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist. The sleeveless vest features a self-fabric stand-up collar, oversized armholes, a full front opening with a faux rhinestone trimmed zipper closure, two front vertical inset pockets with sewn on sequins at the waist area, side vents at the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for the pullover of style A225813 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 percent ad valorem. The applicable subheading for the vest of style A225813 will be 6110.30.3035, 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: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 32% 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