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

N236973 January 15, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jeff Cross All-Pack Express 2720 Airport Drive Columbus, OH 43219 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Cross: In your letter dated December 19, 2012 you requested a classification ruling on behalf of Top Value. As requested, your sample is being returned to you. The submitted sample, style WFK13-085, is a woman’s “no boundaries™” label cut and sewn pullover. The front panel and sleeves are constructed from 60% cotton and 40% polyester knit fabric. The rear panel is constructed of 100% polyester woven fabric. 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 rounded ribbed knit neckline, a woven polyester insert on the upper front panel, long raglan sleeves with ribbed knit endings, and a straight ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knitted fabric components, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. The applicable subheading for style WFK13-085 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