The tariff classification of two women’s pullovers from China.

N135876 December 17, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of two women’s pullovers from China. Dear Mr. Yokopenic: In your letter dated November 30, 2010 you requested a classification ruling. As requested, your samples are being returned to you. Style number T11761A is a woman’s cut and sewn sleeveless pullover that has woven fabric inserts at the uppermost portions of the front and rear panels. The front panel insert extends from the shoulder seams to the upper portion of the bust and the rear panel insert extends from the shoulder seams across the upper back area. The remainder of the garment is constructed from 91% polyester and 9% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. Additional features include a curved front neckline with sewn on beads, a curved rear neckline, a slight gathering at the bust area, a self-fabric tie belt sewn at the right side seam waist area, and straight garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XS–3X. Style number T11723A is a woman’s cut and sewn pullover that is constructed from 91% polyester and 9% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, short hemmed sleeves, a slight gathering at the front panel shoulder seams, a self-fabric tie belt sewn at the center waist area, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XS–3X. The applicable subheading for both styles will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32%. 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/. 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