The tariff classification of girl’s pullovers from China.

N232270 September 11, 2012 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of girl’s pullovers from China. Dear Mr. Salvato: In your letter dated August 21, 2012 on behalf of your client NTD Apparel Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you. The submitted samples Styles TE1879A and 1879B are girl’s pullovers constructed from 80% polyester and 20% rayon finely knit fabric. The outer surfaces of the garments measure more than 9 stitches per two centimeters in the direction the fabrics are formed. The garments feature capped scooped necklines, three quarter cuffed sleeves, screen printing on the front and back and wide banded bottoms. Styles TE1879A and 1879B are identical except for color. The applicable subheading for Styles TE1879A and TE1879B 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’: other. The rate of duty will be 32 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division