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

N232574 September 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Laura Siegel Rabinowitz Sandler, Travis, & Rosenberg, P.A. Attorneys At Law 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Siegel Rabinowitz: In your letter dated August 21, 2012 you requested a classification ruling on behalf of Brilliant Global, Ltd. A laboratory analysis of the garments fabric was submitted with your request. As requested, your sample is being returned to you. The submitted sample, style 93491-02, is a woman’s cut and sewn “Motherhood Maternity” label pullover that you have indicated is constructed from 45.6% cotton, 17.3% viscose, 17.2% nylon, 10.5% polyester, 5.4% metallic, and 4% rabbit hair jersey knit 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 a cowl neckline, long sleeves with 2x2 ribbed knit endings, an elasticized gathering at the garment side seams, and a 2x2 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