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

N243530 July 15, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Eileen Family OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s pullover from Indonesia. Dear Ms. Family: In your letter dated June 25, 2013 you requested a classification ruling on behalf of Charming Shoppes, Inc. As requested, your sample will be returned to you. The submitted sample, style 1011402, is comprised of two women’s pullovers that are loosely attached. In your ruling request, you requested a ruling based on the inner garment only. The inner garment of style 1011402 is a woman’s cut and sewn “Catherines®” label sleeveless pullover that is constructed from 100% polyester 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 approximately 1 ½ inch wide shoulder straps at the top of the shoulders, a scoop front and rear necklines, and a hemmed garment bottom. The garment extends to below the waist. You asserted classification as a tank top under 6109.90.1065, HTSUS. However, the garment does not possess a tank silhouette due to the presence of the darts, therefore, precluding classification as a tank top under heading 6109. As you alternately suggested, style 1011402 is properly classified as a sleeveless pullover under 6110.30.3059, HTSUS. The applicable subheading for style 1011402 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division