The tariff classification of a woman’s sleeveless pullover from Korea and Vietnam

N278865 September 29, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jaehee Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s sleeveless pullover from Korea and Vietnam Dear Ms. Kim: In your letter dated July 12, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style INC466N6, is a woman’s sleeveless pullover constructed from 95% polyester and 5% Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a ruffled layer of fabric on the upper front panel, a high rear neckline, double spaghetti straps over each shoulder, and vented sides at the hemmed bottom. The garment extends to below the waist. In your ruling request, you suggest classification of the pullover under 6109.90.1065 or 6110.30.3059. The pullover has sufficient upper body coverage common to garments of Heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for style INC466N6 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division