The tariff classification of a woman’s sleeveless pullover from Hong Kong and China.

N236044 December 20, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Yammie Yue Takson Garment Manufacturing Co., LTD. 1 Hok Cheung Street Harbour Centre, Tower 1, South Wing, Room 512-513, 5/F Hunghom, Kowloon, Hong Kong RE: The tariff classification of a woman’s sleeveless pullover from Hong Kong and China. Dear Ms. Yue: In your letter dated November 30, 2012 you requested a classification ruling. As requested, your sample is being returned to you. Style number W421/MO is a woman’s cut and sewn “Break Up Infinity” label sleeveless pullover that is constructed from a printed 95% polyester and 5% spandex jersey knit 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 u-shaped front neckline with six button closures, a high rear neckline, a slight gathering at the upper front and upper rear panels, and a hemmed garment bottom. The garment extends to below the waist. Based on styling features, the garment is properly classified as an other pullover garment of 6110, HTSUS. The applicable subheading for style W421/MO 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division