The tariff classification of a girl’s knit sweater from Hong Kong.

N137859 December 20, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2025 Ms. Liz Franqui Hartstrings, LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s knit sweater from Hong Kong. Dear Ms. Franqui: In your letter dated December 10, 2010, you requested a tariff classification ruling. The submitted sample, Style SB297 is a girl’s sweater constructed from 100% cotton knit fabric that measures fewer than nine stitches per two centimeters when counted in the direction the fabric is formed. The garment features a rib-knit turned down collar, rib-knit short cap sleeves, a full frontal opening with a right over left six button closure and a rib-knit bottom. The applicable subheading for Style SB297 will be 6110.20.2025, 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: sweaters: girls’. 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division