The tariff classification of a girl’s pullover from Tunisia.

N246169 September 26, 2013 CLA-2-61:OT:RR:NC:N3:358 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 girl’s pullover from Tunisia. Dear Ms. Orzol: In your letter dated August 29, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 00J1KH-Taffyn is a girl’s sleeveless pullover that is constructed from two layers of fabric. The outer layer is 84% cotton, 16% polyester openwork raschel knit lace-like fabric. The inner layer is 84% cotton, 16% polyester finely knit fabric. The pullover features a U shape neckline. The inner layer spaghetti shoulder straps are sewn to the outer layer inch wide shoulder straps at the shoulders. The fabric layers cannot be separated without mutilation of the garment. The style is sized for girls 2-16. The essential character of the article is imparted by the raschel knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division