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

N240610 April 19, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Joe Arnold Northeastern Brokerage Co. Inc. 175-01 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Arnold: In your undated letter received April 10, 2013 you requested a classification ruling on behalf of Neo Concept Group Ltd. As requested, your sample is being returned to you. The submitted sample, item 813917, is a woman’s pullover. The front panel, rib knit neck trim, and sleeves are constructed from 60% cotton and 40% polyester jersey knit fabric. The rear panel is constructed of 100% polyester woven fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded ribbed knit neckline, long sleeves with ribbed knit endings, and a straight ribbed knit garment bottom with side vents. The woven rear panel is slightly longer than the front panel and features a pleat and a curved hemmed bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knitted fabric components, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. The applicable subheading for item 813917 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