The tariff classification of a unisex pullover from Pakistan.

N237256 January 18, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a unisex pullover from Pakistan. Dear Ms. Zarzecki: In your letter dated January 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Style EZ408 is a unisex “ENZA®” label cut and sewn pullover that is constructed from 100% polyester knitted 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 partial zippered front opening, a stand-up collar with contrast color capping, a front yoke, long sleeves with contrast color capping at the sleeve endings, side seam vertical inset pockets with a zipper closure at the waist area, and a hemmed bottom with an elasticized drawcord and cord locks. The garment extends to below the waist. In your letter you state the garment will be offered in ladies and men’s sizes XS – 2XL. The applicable subheading for style EZ408 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