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

N236281 June 24, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a woman’s pullover from Pakistan. Dear Ms. Zarzecki: In your letter dated November 30, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ365, is a woman’s cut and sewn “ENZA®” label pullover constructed from 55% cotton and 45% polyester knit fabric which underwent a chemical burnout process. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a wide rib knit crew neck, long sleeves with rib knit cuffs, a pouch pocket on the lower front panel, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. You state in your letter that the garment will be offered in ladies sizes XS-4XL. In order to classify the garment we have submitted it to the Customs and Border Protection laboratory for an analysis of the burn out fabric fiber content. The laboratory issued its report on June 17, 2013. The laboratory has reported that the submitted garment sample is composed of 50.9% cotton and 49.1% polyester. In your ruling request, you recommended classification of the submitted garment under HTSUS 6110.20.2045. Style EZ365 has construction features common to pullovers of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment of 6110. The applicable subheading for style EZ365 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%. 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division