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

N021908 February 6, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Ms. Pudjijanto: In your letter dated January 9, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 563336, is a woman’s “Old Navy” brand sleeveless pullover constructed from 100% cotton fabric. The garment is a 2x2 rib knit with the exception of the bust area which has a jersey knit. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a tight-fitting body and a scoop front neckline with shaping darts at the bust area. You asserted classification as a tank top under 6109.10.0060, HTSUS, or as a garment similar to a tank top under 6109.10.0070, HTSUS. However, the shaping darts on the front panel precludes classification as either. As you alternately suggested, style 563336 is properly classified as a sleeveless pullover under 6110.20.2079, HTSUS. The applicable subheading for the pullover 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 duty rate will be 16.5%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. The pullover falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division