The tariff classification of a girl’s garment from Cambodia.

N265572 June 22, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Julia Ingram Garan Manufacturing Corp. 601 Highway 12 West Starkville, MS 39759 RE: The tariff classification of a girl’s garment from Cambodia. Dear Ms. Ingram: In your letter dated June 2, 2015, you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested. The submitted sample, Style F15-668, is a girl’s pullover constructed from 60 percent cotton and 40 percent polyester rib knit fabric and a 100 percent polyester open work knit fabric overlay on the front panel. The outer surface of the fabric that forms the garment measures more than nine stitches per two centimeters in the direction the fabric is formed. The garment features a scoop front neckline; long, hemmed raglan sleeves and a hemmed bottom. The pullover extends to below the waist. This style will be imported in girl’s sizes 4 - 8. The essential character of pullover is imparted by the rib knit fabric which forms the pullover body. Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3 (b) and precedential Headquarters Ruling 950007, dated October 4, 1991, noted. The applicable subheading for Style F15-668 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: 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division