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

N288533 August 10, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Packard Dash America Inc., dba Pearl Izumi Inc. 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a woman’s sleeveless pullover from China Dear Mr. Packard: In your letter dated July 19, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 19221801, is a woman’s sleeveless pullover constructed from 100 percent polyester mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a U-shaped front neckline, a high rear neckline, and a hemmed bottom with a slightly longer curved rear panel. The garment extends to below the waist. In your ruling request, you suggest classification of the garment as a top. The garment provides sufficient upper body coverage and has construction features common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for style 19221801 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: 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