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

N237337 January 23, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maureen Metzinger Lord and Taylor LLC 424 5th Avenue New York, NY 10018 RE: The tariff classification of a woman’s pullover from India. Dear Ms. Metzinger: In your letters dated November 20, 2012 and January 10, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style C1U3KT0193, is a woman’s “Lord & Taylor” label cut and sewn sleeveless pullover constructed of a 100% cotton slub jersey 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 scoop front neckline, a high rear neckline, openwork construction at the upper front and upper rear panels, and a curved hemmed garment bottom. The garment extends from the shoulders to below the waist. It is noted that the garment has construction features common to garments of heading 6110 and provides sufficient coverage. Style C1U3KT0193 is more specifically provided for in heading 6110. The applicable subheading for style C1U3KT0193 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