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

N247212 November 13, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s pullover from China and Kenya Dear Ms. Caldwell: In your letter dated October 22, 2013 you requested a tariff classification ruling. The size medium submitted sample, Style number JK59892-00/WM, is a woman’s pullover constructed from 2 different fabrics. The body of the garment is composed of 95% cotton and 5% spandex knit jersey fabric. The overlay is 100% polyester woven chiffon. The outer surface of the jersey fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The sleeveless pullover features a scooped front neckline; a curved rear neckline; shoulder straps measuring ¼ inch in width; and a hemmed garment bottom. An all-around free hanging woven fabric overlay covers the front panel bust area and the upper back area. The garment extends below the waist. You referred to the garment as a tank top in your request. Style number JK59892-00/WM does not possess a tank silhouette which precludes classification in heading 6109. The garment is properly classified under HTS 6110 as a pullover. We are returning your sample as requested. The applicable subheading for style number JK59892-00/WM 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division