The tariff classification of a woman’s sleeveless pullover from India

N244935 August 27, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19TH Street New York, NY 10011 RE: The tariff classification of a woman’s sleeveless pullover from India Dear Ms. Orzol: In your letter dated August 6, 2013, you requested a tariff classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S814-UFLT-TENKA, is a woman’s “DIESEL” label cut and sewn sleeveless pullover constructed from 100% cotton knitted 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 scooped shaped front and rear necklines, approximately ½ inch wide shoulder straps, capped elasticized necklines and armholes with overlock stitching, a three inch embroidered overlock stitch design below the center front neckline, an embroidered “Diesel 1978” logo on the front lower front panel, and a straight hemmed garment bottom with overlock stitching. The garment extends from the shoulders to below the waist. In your ruling request, you refer to the submitted garment as a tank top. It is noted that the garment has a slight gathering below the front neckline, which precludes classification under heading 6109. Style 00S814-UFLT-TENKA has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment of 6110. The applicable subheading for style 00S814-UFLT-TENKA 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 Antoinette Peek-Williams at 646-733-3049.Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division