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

N238171 February 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Regina Girsh OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Ms. Girsh: In your letter dated January 29, 2013 you requested a classification ruling on behalf of Ann Inc. As requested, your sample is being returned to you. Style 299830 is a woman’s “Ann Taylor” label sleeveless pullover that is constructed from 95% cotton and 5% spandex jersey knit fabric. The outer surface of the jersey 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 straight rear neckline, and a straight hemmed garment bottom. A free hanging lace-like 100% nylon fabric overlay with an openwork warp knit floral design covers a portion of the front panel. The garment extends to below the waist. The essential character is imparted by the jersey fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b), noted. The applicable subheading for style 299830 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