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

N250177 February 26, 2014 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 February 4, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00SDE8-T-TRITTY, is a woman’s “DIESEL” label sleeveless pullover constructed from 100% cotton openwork knitted fabric. The garment features a rib knit neckline, a high rear neckline, finely knit fabric outlining the armholes, the word “Diesel” sewn on the lower front panel, finely knit inserts at the side seams extending from the armholes to the garment bottom, and a straight hemmed garment bottom. The garment extends from the shoulders to the upper thigh. The applicable subheading for style 00SDE8-T-TRITTY 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division