The tariff classification of a woman’s sleeveless pullover from India

N267428 August 27, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Josephine Guanio EXIST, INC. 1650 N.W. 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s sleeveless pullover from India Dear Ms. Guanio: In your letter dated July 31, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style LT507MCK, is a woman’s sleeveless pullover constructed from 60% cotton and 40% polyester jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a capped U-shaped front neckline, a racer back, capping on the armholes, and is finished with a nine inch self-fabric fringed bottom. The garment extends from the shoulders to below the waist. You refer to the submitted sample as a tank top. The garment has a high rear neckline, which precludes classification under heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). The pullover has construction features common to garments of heading 6110, HTSUS, and provides sufficient coverage. Consequently, the applicable subheading for style LT507MCK 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 Renée Orsat via email at renee.orsat@cbp.dhs.gov.Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division