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

N244228 August 15, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Hasmig Manoukian Reitmans Corporation 250 Sauve Ouest Montreal, Canada H3L 1Z2 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Manoukian: In your letter that was received by this office on July 19, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Style T12-31536U, is a woman’s cut and sewn “thyme” label sleeveless pullover. The pullover is constructed from 62% polyester, 33% cotton, and 5% spandex jersey knit 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 a knit panel insert designed for nursing at the front neckline, a partial zippered opening at the u-shaped front neckline, spaghetti shoulder straps, and a straight garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.30.1020. It is noted that style T12-31536U has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in heading 6110. The applicable subheading for style T12-31536U 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: of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32%. 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division