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

N233473 October 11, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Ching: In your letter dated September 18, 2012 you requested a classification ruling. As requested, your sample is being returned to you. Style 8011 is a “Roz & Ali” label woman’s pullover that is constructed from 65% cotton and 35% nylon openwork warp knitted fabric. The front panel lining and rear panel lining are constructed of 100% polyester knitted fabric. The pullover features a rounded front and rear necklines, short sleeves, and an elasticized garment bottom. The garment reaches to below the waist. The essential character is given by the openwork warp knitted fabric; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted. The applicable subheading for style 8011 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division