The tariff classification of a woman’s pullover from China

N268020 September 15, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ming Kwok Yiu Fat Garment Limited 6/F., Winful Industrial Building 15-17 Tai Yip Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a woman’s pullover from China Dear Ms. Kwok: In your letter dated August 18, 2015 you requested a tariff classification ruling. As requested, your sample will be returned. Style F15-020 is a woman’s pullover constructed from 100% acrylic 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 V-shaped front neckline, a high rear neckline, long sleeves with rib knit endings, and a straight rib knit bottom. The garment extends to below the waist. The applicable subheading for style F15-020 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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 Renée M. Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division