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

N264627 June 2, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6110.20.2079 Mr. Kevin Shen Uninations Corporation 67 Walnut Avenue Suite 303 Clark, NJ 07066 RE: The tariff classification of a woman’s pullover and knit pants from China Dear Mr. Shen: In your undated letter received in the office May 14, 2015, you requested a tariff classification ruling on behalf of your client, Thoughts Embellished Inc. Your samples will be returned. Item number A265608 consists of two garments, a woman’s pullover and pants. The loose-fitting pants are constructed from 60% cotton and 40% polyester knit fabric. The pants feature a flat elasticized waistband, two side pockets, side slits at the leg openings, and a hemmed bottom. The garment extends from the waist to the mid-calf area. The pullover of item number A265608 is constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the pullover’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a V-shaped front neckline outlined with glued on plastic sequins, a high rear neckline, long hemmed sleeves, and a straight hemmed bottom with side vents. The garment extends to below the waist. The applicable subheading for the pants of item number A265608 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers: Knitted or crocheted: Of cotton: Other. The duty rate will be 14.9 percent ad valorem. The applicable subheading for the pullover of item number A265608 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 or 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division