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

N237727 February 1, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s pullover from Bangladesh. Dear Ms. Rainbow: In your letter dated January 23, 2013 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style GC7441, is a woman’s “Calvin Klein” label cut and sewn pullover that is constructed from 100% rayon jersey knitted fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rolled scoop front neckline, a high rear neckline, short hemmed sleeves, two decorative metal buckles securing the shoulder straps, keyhole openings at the top of the sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style GC7441 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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