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

N251616 April 4, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.30.1020 Ms. Dana E. Hullings Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of a woman’s pullover from China and a top from Vietnam. Dear Ms. Hullings: In your letter dated March 12, 2014 you requested a classification ruling. As requested, your samples are being returned to you. Style number 521MS36714R is a woman’s cut-and-sewn pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a modified V-shaped front neckline with a faux button closure, ¾ length hemmed sleeves with button tabs to shorten the sleeves, two faux breast pockets, and a straight hemmed bottom. The garment extends to below the waist. Style 72CMNZ3517 is a woman’s top constructed from 100% polyester knit fabric. The sleeveless garment features a pleated scoop-shaped front, oversized armholes, narrow chain shoulder straps extending from the front and leading into a narrow racer back, and a curved hemmed bottom. The garment features limited back coverage and extends below the waist. The applicable subheading for style 521MS36714R 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: Women’s or girl’s: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style 72CMNZ3517 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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 Renee Orsat via email at Renee.Orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division