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

N246711 October 24, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Glover: In your letter dated September 25, 2013 you requested a classification ruling on behalf of Chef Works Inc. As requested, your sample is being returned to you. The submitted sample, style TSWO-BLK, is a woman’s “The Works” label cut and sewn pullover constructed from 57% cotton, 38% polyester, and 5% spandex jersey 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 fold-over collar with a v-shaped front neckline, long hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for style TSWO-BLK 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%. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division