The tariff classification of a woman’s sweater from Bangladesh.

N146935 February 23, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s sweater from Bangladesh. Dear Ms. Stanczak: In your letter dated January 25, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style CS301, is a woman’s “Harmonie” label wrap-styled sweater that is constructed from 100% acrylic jersey knitted fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a v-shaped front neckline, 1x1 ribbed knit ties at the waist, long sleeves with a novelty knit stitch pattern at the sleeve endings, and a 2x2 ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. The duty rate will be 32% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division