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

N244229 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 and India. Dear Ms. Hasmig: In your letter received by this office on July 19, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style T02-31296U, is a woman’s “thyme” label cut and sewn sleeveless pullover that is constructed from 95% rayon and 5% spandex 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 pullover features a scoop front and rear neckline, shoulder straps measuring approximately one inch at the top of the shoulders, a slight gathering at the front neckline, a keyhole opening on the upper front panel, elasticized side seams, and a hemmed 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 T02-31296U 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 T02-31296U 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division