The tariff classification of a women’s knit upper body garment from India

N327176 August 2, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Kerry Caban PVH 200 Madison Ave. New York, NY 10017 RE: The tariff classification of a women’s knit upper body garment from India Dear Ms. Caban: In your letter dated July 19, 2022, you requested a tariff classification for a women’s knit upper body garment. As requested, your sample will be returned. Style TH0432j67 is a women’s snug fitting pullover constructed from 100 percent cotton 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 round capped crossover neckline in a contrasting color, short-hemmed sleeves and a hemmed bottom that reaches to below the waist. The applicable subheading for style TH0432j67 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (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