The tariff classification of a women’s pullover from China

N334369 August 24, 2023 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.:  6110.30.3059; 9903.88.15 Ms. Paula M. Connelly Sandler Travis & Rosenberg P.A. 100 Trade Center Woburn, MA 01801 RE:  The tariff classification of a women’s pullover from China                                                                                                                          Dear Ms. Connelly: In your letter dated August 1, 2023, you requested a tariff classification on behalf of your client, Potpourri Group, Inc., regarding a women’s upper body garment.     Style WK371 is a women’s double layer upper body garment constructed from knit fabric. The top layer is constructed from 90 percent polyester and 10 percent spandex lace knit fabric where the outer surface of the garment’s fabric stitches cannot be counted, chapter Statistical note 3, noted.  The underlying fabric is constructed from 100 percent polyester knit fabric.  The top and underlying fabrics are permanently attached, with the top layer providing the essential character.  The pullover features a round scooped neckline, long sleeves with elasticized endings and a hemmed bottom that reaches to below the waist. The applicable subheading for style WK371 will be 6110.30.3059  Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other.  The rate of duty will be 32 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3059, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3059, HTSUS, listed above. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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