The tariff classification of pullovers from China.

N233003 October 5, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.:6110.20.2079; 6110.20.2069; 6111.20.3000 Ms. Joanne Muro Global International Inc. 155-06 Conduit Avenue Jamaica, NY 11434 RE: The tariff classification of pullovers from China. Dear Ms. Muro: In your letter dated August 28, 2012, on behalf of your client Central Mills Inc. DBA Freeze, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted five samples. Style #2K45 is a woman’s pullover constructed of finely knit 60% cotton, 40% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the fabric is formed. The shirt features a crew neckline, hemmed cap sleeves, a large screen print on the garment’s front with a foil border and a hemmed bottom. The screen printing and foil border are considered conspicuous features which preclude classification as a t-shirt under Heading 6109, as you requested. The garment is properly classified as a pullover in Heading 6110. Style #2S63 is a girl’s pullover constructed of finely knit 60% cotton, 40% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the fabric is formed. The loose-fitting shirt features a crew neckline, short hemmed sleeves, a large screen print with glitter on the garment’s front and a hemmed bottom. The screen printing, glitter and loose fit are considered conspicuous features which preclude classification as a t-shirt under Heading 6109. The garment is properly classified as a pullover in Heading 6110. Style #IT39 is a toddler girl’s pullover constructed of finely knit 60% cotton, 40% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the fabric is formed. The shirt features a round neckline, short puffed sleeves, a large screen print with glitter on the garment’s front and a hemmed bottom. The screen printing, glitter and puffed sleeves are considered conspicuous features which preclude classification as a t-shirt under Heading 6109. The garment is properly classified as a pullover in Heading 6110. Style #2U37 is a boy’s pullover constructed of finely knit 60% cotton, 40% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the fabric is formed. The shirt features a crew neckline, short sleeves with hemmed long sleeves sewn-in which give the appearance of a two shirt layer look, a large screen print on the garment’s front and a hemmed bottom. The screen printing and sleeves are considered conspicuous features which preclude classification as a t-shirt under Heading 6109. The garment is properly classified as a pullover in Heading 6110. Style #2Z27 is an infant’s pullover constructed of finely knit 60% cotton, 40% polyester fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the fabric is formed. The shirt features a crew neckline, short sleeves with hemmed long sleeves sewn-in which give the appearance of a two shirt layer look, a large screen print on the garment’s front and a hemmed bottom. The applicable subheading for Styles #2K45, 2S63 and IT39 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: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style #2U37 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other, other: other: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style #2Z27 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 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