The tariff classification of a women’s pullover from Peru

N305582 August 15, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Angie McDaniel Oxford 555 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of a women’s pullover from Peru Dear Ms. McDaniel: In your letter dated July 31, 2019, you requested a tariff classification on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer, a division of Oxford Industries, Inc. As requested, your sample will be returned. Style 003624 is a women’s pullover constructed from 100 percent cotton slub knit jersey fabric. Due to the construction, the outer surface of the garment’s stitches cannot be counted in the direction the stitches were formed. The pullover features a self-fabric capped V-shaped neckline, long hemmed sleeves, and a curved hemmed bottom extending to below the waist. In your letter, you suggest classification in heading 6109 Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. The term t-shirt excludes any fabric which is not plain jersey or interlock knit. The pullover has characteristics common to garments of heading 6110, HTSUS. Consequently, the applicable subheading for style 003624 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: 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 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