The tariff classification of two women’s pullovers from India.

N223855 July 18, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Bruno F. Romano Maribel Int’l. Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of two women’s pullovers from India. Dear Mr. Romano: In your letter dated June 22, 2012 you requested a classification ruling on behalf of Seeler Inc. As requested, your samples are being returned to you. Style 291195 is a woman’s “Ludi” label cut and sewn sleeveless pullover that is made with a piece constructed 100% rayon jersey knitted fabric front panel and a 100% polyester woven fabric rear panel. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a cowl front neckline, an empire waisted front panel with a layered cross-over bottom portion, and a hemmed garment bottom. The garment extends to below the waist. The essential character is given by the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Style 291198 is a woman’s cut and sewn pullover that is constructed from 100% rayon jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a draped cross-over v-shaped front neckline, long hemmed sleeves, and an elasticized band sewn into the garment bottom. The garment extends to below the waist. The applicable subheading for styles 291195 and 291198 will 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’. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division