The tariff classification of a woman’s pullover from China

N259580 December 19, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Celeste Aguirre-Fernandez GAP Inc. 2 Folsom Street San Francisco, CA 94541 RE: The tariff classification of a woman’s pullover from China Dear Ms. Aguirre-Fernandez: In your letter dated November 20, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 288288 is a woman’s pullover constructed from 60% cotton, 20% nylon 20%viscose 1x1 rib-knit fabric, with an overlay. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a jewel neckline, long raglan sleeves with self-ending cuffs and a self-finished bottom. The garment extends to below the waist. The rib-knit fabric imparts the essential character of the pullover. Harmonized Tariff Schedule of the United States (HTSUS) General Rules of Interpretation (GRI) 3.(b), noted. Consequently, the applicable subheading for style 288288 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s and girls’: Other. The rate of duty will be 16.5 percent 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 the 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 M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division