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

N159576 May 3, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Mr. Ching: In your letter dated April 7, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style number 7038 is a woman’s cut and sewn sleeveless pullover that is constructed from 65% polyester and 35% rayon finely 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 with decorative appliqués on the front neckband, a gathering at the neckband seam of the front panel, a self-fabric oval shaped yoke across the upper back, a slight gathering at the upper rear panel, and a hemmed garment bottom. The garment extends to below the waist. The applicable subheading for style 7038 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