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

N237138 January 16, 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 January 4, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ194, is a woman’s cut and sewn “ENZA®” label pullover that is constructed from 100% pima cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a ribbed knit collar, short sleeves with ribbed knit endings, and a straight hemmed bottom with side vents. The garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes S – 6XL. In your ruling request, you recommended classification of the submitted garment under HTSUS 6106.10.0010. It is noted that style EZ194 does not have a closure at the neckline. Style EZ194 has construction features common to garments 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 EZ194 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