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

N243772 July 22, 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 July 2, 2013 you requested a classification ruling. As requested, your sample will be returned to you. Style JC7546, is a woman’s “Calvin Klein” label cut and sewn pullover that is made from a finely knitted 95% polyester and 5% spandex fabric, the surface of which appears to be covered with a plastic material in the form of a design. This fabric comprises the front panel. The balance of the garment is made of 100% viscose finely 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 scoop front neckline, a high rear neckline, short hemmed sleeves, a breast pocket, and a straight hemmed garment bottom. The garment extends to below the waist. Chapter 59 Note 2 (a) (4) excludes fabrics partially covered with plastics and bearing designs resulting from these treatments. The garment possesses the fabrication and styling features of a knitted man-made fabric other pullover garment of Heading 6110. The garment is properly classified under 6110.30.3059, HTSUS. The applicable subheading for style JC7546 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