The tariff classification of three women’s pullovers from Vietnam and Guatemala

N264795 June 8, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Miguel Ruiz C-Air Brokers & FWDS Inc. 5959 N.W. 35th Avenue Miami, FL 33142 RE: The tariff classification of three women’s pullovers from Vietnam and Guatemala Dear Mr. Ruiz: In your letter dated May 19, 2015, you requested a tariff classification ruling on behalf of your client, Kotop Corp. Style FGL35552SO is a woman’s pullover constructed from 60% cotton 40% polyester thermal knit fabric. 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 continuous bound neckline placket with a single faux button closure, a decorative open work applique on the center front panel and the center back neck area, long hemmed sleeves, and a hemmed shirt tail bottom. The garment extends from the shoulders to below the waist. Style XFGL35200SO is a woman’s pullover constructed from 60% cotton 40% polyester thermal knit fabric. 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 continuous bound neckline placket with three faux button closures, long sleeves with cuffs, and a hemmed shirt tail bottom. The garment extends to below the waist. You state styles FGL35552SO and XFGL35200SO will be manufactured in Vietnam. Style XWSW35001 is a woman’s pullover constructed from 100% cotton rib knit fabric. 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 continuous bound neckline placket, short hemmed sleeves, and a straight hemmed bottom. The garment extends to below the waist. You state the pullover will be manufactured in Guatemala. The applicable subheading for all three styles 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 (con.): Of cotton (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. The submitted sample, Style XWSW35001, is marked “Made in Nicaragua”, and therefore, not legally marked. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division