The tariff classification of a woman’s sleeveless pullover

N261153 February 26, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Dr. MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s sleeveless pullover Dear Ms. Morrell, In your letter dated January 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style PPK 120608 is a woman’s sleeveless pullover. The front panel is constructed of 100% polyester brushed knit fabric. The collar and back panel are constructed from 97% polyester and 3% spandex ponté knit fabric. The garment features a stand-up collar and a straight hemmed bottom extending to below the waist. You assert classification of the sample in heading 6113, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. Style PPK 120608 does not have a sufficient amount of qualifying fabric to be considered made up of coated fabric for the purposes of heading 6113, HTSUS. Therefore, the applicable subheading for style PPK 120608 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls: Other. The rate of duty will be 32 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