The tariff classification of a woman’s upper body garment from China

N288973 August 29, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Christina Briant Seattle Pacific Industries 1633 Westlake Avenue North Suite 300 Seattle, WA 98109 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Briant: In your letter dated June 02, 2017, you requested a tariff classification ruling. Your sample will be returned. Style J4K326Q is a woman’s pullover constructed from 90 percent nylon and 10 percent Spandex fine knit mesh 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 finished round collar, short hemmed sleeves, and a hemmed bottom that is slightly longer in the back. The pullover extends to below the waist. The applicable subheading for style J4K326Q will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: 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 at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division